Research On Implementation Of Preferential Tax Policies For Small And Micro Enterprises In Z City

Small and micro enterprises play an important role in the national economy and can carry a large number of employed people.Because of their flexibility to adapt to market changes,they have become a driver of innovative research and development.The large number of small and micro enterprises is of great significance to the healthy development of the entire social economy.However,as the Chinese economy enters a new normal stage,the survival environment for small and micro enterprises is worrying,the scale effect is not as high as the operating costs of large enterprises,and the characteristics of sufficient capital flow and financing capacity are smaller than that of large enterprises,making small and micro enterprises more urgently demand tax incentives.In 2019,China-U.S.Trade frictions intensified.The United States announced the full implementation of tax reforms to promote the return of the manufacturing industry and promote the return of US dollar capital to promote the development of the manufacturing industry.However,the domestic economic growth slowed down and the economy entered a "new normal".Both the internal and external environments urgently required China must implement large-scale tax cuts and fee reductions,and the highlight is small and micro enterprises tax incentives.In 2019,the preferential tax policies for small and micro enterprises were launched vigorously in the national tax system.The State Administration of Taxation issued a number of documents related to the implementation of tax incentives for small and micro enterprises.This group of public policies has initially achieved results,and small and micro enterprises have been exempted.The tax dividend has enriched the flow of funds and fully affirmed the policy and tax authorities.However,there are still imperfections in the implementation process of preferential tax policies for small and micro enterprises,and many issues need to be further improved.With the review of the preferential tax policies small and micro enterprises in China,based on the data analysis of the tax collection and management system and publicity media for small and micro enterprises in Z city of Jiangsu Province,with the analysis of questionnaire survey conclusions and the interview records of personnel responsible for policy implementation.Under the public policy implementation theory and action theory,This article analyze the number and scale of small and micro enterprise tax preferential policies and the overall situation of the two major tax incentives,and analyze the overview of the implementation of the object small and micro enterprises and several items related to the implementation of preferential tax policies,such as Accept publicity channels,enjoy preferential policy cost analysis,and finally formulate policy implementation evaluation standards of preferential tax policy implementation organization,and coordination,communication,supervision,and control actions,and derive a time-variable model of policy implementation effects.Combining questionnaire surveys,interviews and literature analysis,the problems in the execution process were excavated,and it was concluded that there are seven areas that need to be improved,such as the organization and personnel structure of the execution process are unreasonable,the tax agency is not fully used,the over-reliance on assessment indicators is lacking in initiative,and the publicity methods and methods are relatively poor,policy implementation is affected by local government interests,levy costs is high,and management risks is increasing.And further dig out the deep-seated reasons corresponding to these seven problems,mainly including the lack of indirect preferential policies,and legislation without considering individual proprietorships and partnerships.The top-down policy implementation model restricts grassroots actions,and it is easy to shift the focus of grassroots work with the transfer of superiors.The process of reducing the approval process under the macro objective of "tax and fee reduction" also leads to an increase in management risk.The dual policy objectives of the dual leadership of the government and vertical lines sometimes diverge.The setting of assessment standards lacks scientific rationality.Social class conflicts affect the coordination of small and micro enterprises.Small and micro enterprises,which account for the vast majority of enterprises,only contribute a small portion of tax revenue.When social interests conflict with limited administrative resources,tax authorities choose to use administrative resources efficiently.The high price of tax agents and the lack of market-oriented policy enforcement tools also affect the effectiveness of policy enforcement.In order to further improve the implementation effect of preferential tax policies for small and micro enterprises,this article makes recommendations from three aspects: policy optimization,optimization of execution factors,and preferential implementation process,with respect to providing reference for policy optimization and other regional policy implementation,and making small and micro enterprises preferential tax policies function well.