Research On Preferential Tax Policies For Small And Micro Enterprises

Small and micro enterprises are a type of enterprise with a relatively small scale of economic activity.Due to birth defects such as small and weak,small and micro enterprises are facing many pressures and difficulties in their development,the high tax burden and difficulties in enjoying preferential tax policies are more prominent issues that affect the development of small and micro enterprises.The preferential tax policy is an important factor that affects the development of small and micro enterprises,therefore,it is necessary to provide small and micro enterprises with a more suitable living environment through tax incentives and help the development of small and micro enterprises.In recent years,in order to help the healthy and sustainable development of small and micro enterprises,the country has frequently formulated and introduced tax incentives for small and micro enterprises at different levels and with great efforts,in an effort to create a good tax environment for the development of small and micro enterprises.The research on preferential tax policies for small and micro enterprises in the article begins with the introduction of the concept of small and micro enterprises,and then expounds the theoretical basis for the implementation of tax incentives for small and micro enterprises from three aspects: new public service theory,taxation function theory,and tax reduction theory.On the basis of sorting out and evaluating the content of tax preferential policies for small and micro enterprises,further analyze the problems existing in tax preferential policies for small and micro enterprises.The study found that the preferential tax policies for small and micro enterprises have reduced the tax burden of small and micro enterprises to a certain extent and promoted the development of small and micro enterprises,but there are also some shortcomings,which can be attributed to the following aspects: the macro tax burden of small and micro enterprises is still heavy;small and micro-enterprise standards are not unified and the scope of tax preferential policy enjoyment is too narrow;the tax preferential policy lacks strong legal protection;the content of tax preferential policies is not perfect;the tax service does not pay enough attention to small and micro enterprises;the ability of small and micro enterprises to enjoy preferential tax policies is insufficient.Based on the above problems,this paper draws lessons from the successful experience and practices of the United States,Japan and South Korea in the tax preferential policies for small and micro enterprises,and discusses in detail the path to optimize the tax preferential policies for small and micro enterprises from sixaspects in combination with China's specific national conditions: further reduce the macro tax burden of small and micro enterprises;unify the standards of small and micro enterprises,expand the scope of enjoyment of preferential tax policies for small and micro enterprises;improve the protection of tax preferential policies and regulations for small and micro enterprises;optimize tax services related to tax incentives for small and micro enterprises;improve the quality of small and micro enterprises and better enjoy tax preferential policies.The paper has 5 picture,3 tables and 64 references.