Research On The Effect Of Preferential Tax Policies For Mass Entrepreneurship In H City

Promoting mass entrepreneurship can improve social employment rate,continuously enhance market vitality,maximize the efficiency of resource allocation,promote economic development and improve people's material living standards.As the main source of national financial revenue,tax is one of the important economic levers for the country to implement macro-control.As a public service government department,the implementation of tax preferential policies directly affects the overall situation of social development.Therefore,it has practical significance to study the formulation and implementation of tax preferential policies in order to give full play to its role in promoting mass entrepreneurship.In this thesis,H city is a starting point to explore the public entrepreneurship tax preferential policies.Based on the connotation of entrepreneurship,mass entrepreneurship and tax preferential policies,this thesis analyzes the effect of tax preferential policies on entrepreneurship.On the basis of the above research,this thesis summarizes the implementation and existing problems of the preferential tax policies for mass entrepreneurship in H city.Combined with the difference of preferential tax,which is an important factor in promoting entrepreneurship,this thesis makes an empirical analysis of the effect of tax policy implementation on three indicators: the number of start-ups,the number of employees and the survival rate of start-ups,and studies the relationship between different tax burden and the three indicators of mass entrepreneurship,in order to better identify the impact of different tax types on entrepreneurship,it will provide reference for the optimization of preferential tax policies in the future.On the basis of the comparative study of domestic and foreign preferential tax policies for entrepreneurship,this thesis combines the analysis of the policy effect of H City,puts forward suggestions for optimizing the preferential tax policies for entrepreneurship in China from two aspects: the formulation and implementation of preferential tax policies,so as to further promote the public entrepreneurship.This thesis has 1 picture,11 tables and 59 references.