Research On The Impact Of Tax Reduction Policy On Small And Micro Enterprises

In 2019,a large-scale tax reduction was implemented.In order to promote the development of small and micro enterprises,the state specially introduced inclusive tax reduction measures for small and micro enterprises,including increasing the starting point of value-added tax for small and micro enterprises,relaxing the income tax standards for small and micro enterprises,and introducing supportive preferential policies to reduce additional tax and local taxes.The ta x reduction efforts for small and micro enterprises have been increasing.Based on this background,this paper takes Q ujing City as the research object to explore the impact of tax reduction on small and micro enterprises.Through sorting out tax reduction policies,obtaining data from tax authorities,investigating,analyzing and comparing the profit and cost changes of small and micro enterprises before and after the implementation of tax reduction policies,we can see that tax reduction policies can deepen the supply side structural reform at the macro level,cope with the economic downturn,reduce the tax burden of enterprises at the micro level,reduce the operating costs of enterprises,and increase Corporate profits.Especially for small and micro enterprises in underdeveloped areas,we should implement tax reduction policies and give full play to tax functions,not only to enhance market vitality,but also to stimulate employment growth,improve economic level and contribute to local economic development.But at the same time,there are also some difficulties in the implementation of the tax reduction policy,such as the lack of stability and continuity of the tax reduction policy,the lack of simplification of the tax process,and the lack of supporting measures,which weaken the implementation effect of the tax reduction policy.The introduction part introduces the research background and significance of this topic,and summarizes the literature on tax reduction policies at home and abroad.The first chapter expounds the concept of tax reduction and small and micro enterprises,and on the basis of Keynesian and supply-side tax reduction theories,expounds the impact of tax reduction on economic development.Chapter two reviews the current tax reduction policy of small and micro enterprises in China and analyzes its characteristics according to the current tax policy.Chapter three analyzes in detail the implementation of the current tax reduction policy and its influence with the development of small and micro enterprises in qujing city.The fourth chapter analyzes the problems existing in the tax reduction policy of qujing city based on the survey results,and puts forward Suggestions on perfecting the tax reduction policy system,optimizing the service work of tax authorities,and improving the supporting measures for small and micro enterprises.Finally,it is concluded that the implementation of the tax reduction policy can promote the development of small and micro enterprises and promote the local economy,but there are still some problems in the implementation process,so it is necessary to improve the tax reduction policy and optimize the management.