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Investigation On The Problems And Countermeasures During The Implementation Of Tax Policies Support For Small And Micro Enterprises In Suining City

Posted on:2021-03-10Degree:MasterType:Thesis
Country:ChinaCandidate:S H HuangFull Text:PDF
GTID:2439330626455848Subject:Public Administration
Abstract/Summary:PDF Full Text Request
Small and micro enterprises play an increasingly more important role in promoting the development of national economy.They have become an indispensable part of economic entities in the continuous development of China's economy,since they have made more and more contributions to reducing employment pressure,reasonably adjusting industrial structure,maintaining social harmony and stability,and promoting economic prosperity.In the report Premier Li Keqiang made on the work of the government,he proposed the development direction should follow the aim of “mass entrepreneurship and innovation”.Great efforts should be put actively to build an important engine to promote the development of China's economy with the simplifying administration and delegating power as the basic guide in the reform,to create greater profit space for the main body of the market economy and form the development trend of “mass innovation”.Then people could create material wealth and realize their own spiritual pursuit at the same time.What's more,the development of small and micro enterprises could usher in a new age.Tax is an important lever to adjust macro-economy.And tax policy goes through different stages of economic development to become a key factor in the development of small and micro enterprises.Small and micro enterprises are in a weak position in the fierce market economy competition due to their small business scale and poor ability to fight against market risks.To improve the development of small and micro enterprises,a series of tax preferential policies for small and micro enterprise came into being including inclusive tax reduction and structural tax reduction which work together to reduce the tax burden of small and micro enterprises.They improve the living environment of small and micro enterprises with the support and promotion for their continuous development and growth.On January 9,2019,when Premier Li Keqiang presided over the executive meeting of the State Council,he indicated that he would continue to introduce a series of inclusive tax reduction policies that are conducive to the development and growth of small and micro enterprises.Therefore,it is particularly important to study the good effects of tax preferential policies on small and micro enterprises.In recent years,the state has introduced a series of small and micro enterprise tax preferential policies shown in policy documents such as The Notice on Further Expanding the Scope of Small and Micro Enterprise Income Tax Preferential Policies in 2015,The Notice of the Ministry of Finance and the State Administration of Taxation on Supporting the Financing of Small and Micro Enterprises in 2017.The Notice on the Exemption of Interest Income from Value-added Tax for Small Micro Enterprises of Financial Institutions in 2018,and The Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of Inclusive Tax Relief Policies for Small and Micro Enterprises in 2019.Moreover,some provincial level policy documents have also been put forward like The Notice of Sichuan Provincial Department of Finance and Sichuan Provincial Taxation Bureau of State Administration of Taxation on VAT Reduction of Relevant Taxes for Small-scale Taxpayers in 2019.At present,Suining tax bureau is facing difficulties in implementing the preferential tax policies for small and micro enterprises,including inadequate implementation and lack of effective collection and management means.In order to further meet the relevant demands of small and micro enterprises and improve the implementation of policies,The core content of this paper is to take small and micro enterprises in Suining as an example,through the means of conducting questionnaire surveys,interviews,and so on.Then it will be known that the actual business situation which small and micro enterprises face in the actual production process,the benefits of taxpreferential policies they enjoy,as well as the existing problems and reasons.Finally,this paper will summarize the implementation effect of tax policies,and put forward some relevant suggestions for the problem.Based on the above research,the paper puts forward the implementation suggestions of tax preferential policies suitable for Suining to promote the development of small and micro enterprises,which can provide reference for enterprises in Sichuan province and even the whole country to solve the same problems.
Keywords/Search Tags:small and micro enterprises, preferential tax policies, suggestions
PDF Full Text Request
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