Research On The Impact Of Tax Preference On The Tax Burden Of Small And Micro Enterprises In Jiangxi Province

With the rapid development of private economy since 2008,small and micro enterprises have become an indispensable part of the national economy,and a main channel to provide employment opportunities for Chinese.In the context of the economic downturn,supporting these enterprises with fiscal and tax policies and helping them develop will make an important contribution to stabilizing the domestic employment market,alleviating the pressure on economic operations,and optimizing the transformation of industrial structure.Since 2010,the government has formulated many preferential tax policies for small and micro enterprises,involving corporate income tax,value-added tax and so on,these judgment criteria and preferential margins for small and micro enterprises are increasing year by year.At the same time,several types of tax and administrative fee reductions and follow-up supporting measures have also been added.What's more,the simplification of tax declaration and tax processing procedures,and the development of information technology,have also effectively helped small and micro enterprises reduce the pressure.According to the data obtained from Jiangxi Provincial Taxation Bureau and 11 Municipal Tax Bureaus during the field survey in the summer of2019 following the “Detailed Analysis of Tax Source Structure of Jiangxi Province ” research group,the number of small and micro enterprises in Jiangxi Province always accounted for more than 90%,and it has increased sharply to more than 95% in recent years.Small and micro enterprises have become the main force driving the social development of Jiangxi Province.They have made significant contributions in terms of economic consolidation,employment promotion,tax collection,scientific innovation,structural adjustment,and long-term social stability,receiving attention of the government and the market.However,the problems of funds,cost control,publicity and personnel lead to their lack of market competitiveness.Inadequate energy,coupled with loopholes in the tax system and flaws in taxcollection and management,these enterprises can't calculate and declare the tax of the company accurately.As a result,many tax reduction policies for small and micro enterprises can not be implemented actually,and many companies can not really enjoy the benefits of tax policies.This article sorts out the scholars' opinions on the researches of small and micro enterprises and their policies first.On the basis,it makes a summarize and finds new research perspectives,then put forward its own ideas.Most scholars agree that these more and more comprehensive tax policies have effectively reduced the overall tax burden of small and micro enterprises,while others believe that the randomness,variability,and omission of policies have led to the loss of national taxes and poor policy implementation.The existing analyses mainly focus on the financing difficulties and technological innovation of small and micro enterprises,but there are few studies focusing on other aspects such as talent training,employee subsidies,employment assistance,and increasing import and export.This article focuses on comprehensive analysis.Based on the combination of the actual national conditions and the current overall situation of small and micro enterprises in Jiangxi Province,this article conducts a theoretical,practical and empirical study on the impact of tax policies on small and micro enterprises in Jiangxi Province.In the theoretical part,it clarifies the relevant concepts of small and micro enterprises and preferential tax policies,and cites the theoretical basis of finance and public management.In the practical part,it introduces the basic information such as the number,income and operation status of small and micro enterprises in Jiangxi Province in recent years,and clarifies the preferential policies and their evolution.Then it compares the indicators of small and micro enterprises with the large and medium-sized enterprises in the province.After that,it analyzes the problems in the formulation and implementation of current policies and tax services combined with the changes in their tax burdens.In the empirical part,it studies the actual influencing factors of the implementation effect of preferential tax policies for small and micro enterprises in Jiangxi Province,using a combination of factoranalysis and cluster analysis.It conducts a principal component analysis and factor analysis of the impact of different tax burden of small and micro enterprises in Jiangxi Province,and summarizes five component factors through SPSS.On the basis,it conducts a cluster analysis of policy implementation areas and industries,then summarizes the impact of tax types,regions,and industries on changes in corporate tax burdens and the effects of policies in Jiangxi Province.Finally,it summarizes the analysis of the above three parts and the existing problems raised,and gives appropriate suggestions to make the tax policies more directional,practical,and executable.It also hopes that the tax payment service system can become more complete,more convenient,more people-friendly,helping small and micro enterprises reduce tax burdens.If a closer relationship can be established between policy formulation and its purpose,and if these policies can be implemented more quickly and better,then these policies can effectively alleviate the pressure of small and micro enterprises,promote the development of the private economy in Jiangxi Province,and help such enterprises to play their economic,market and social functions more fully and quickly.