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Analysis On The Effect Of Tax Reduction Policy For Small And Micro Enterprises

Posted on:2021-03-22Degree:MasterType:Thesis
Country:ChinaCandidate:J YanFull Text:PDF
GTID:2439330647456604Subject:Public Management
Abstract/Summary:PDF Full Text Request
In recent years,my country has successively announced some tax reduction policies.The introduction ofthese tax reduction policies has brought new impetus to the development of my country's real economy,and has also promoted the continuous development and innovation of enterprises,which has improved people's lives to a certain extent.life.At present,the most active part of the market economy is small and micro enterprises.Small and micro enterprises have the characteristics of small scale,large number,and wide distribution.They are the main force to promote urban economic development and advance supply-side structural reforms.However,they are affected by capital and technology.,Talents and weak ability to resist risks,small and micro enterprises are often at a disadvantage in fierce market competition.As the country pays more and more attention to small and micro enterprises,the preferential tax reduction policies for small and micro enterprises are also increasing year by year.This article first introduces the definition standards and related characteristics of small and micro enterprises,sorts out the tax reduction policies of various taxes in my country in recent years,and expounds the income effect and substitution effect of tax reduction policies from the theoretical level.Secondly,taking the small and micro enterprises in Y city as a sample,the basic information of 81 small and micro enterprises was collected and sorted out in the form of questionnaires to understand their demands.Using regression models and statistical data obtained by relevant departments,it demonstrated and analyzed the actual effects of tax reduction policies for small and micro enterprises,including taxation structure,tax burden on small and micro enterprises,growth in the number of small and micro enterprises and industrial transformation,economic growth,and promotion Positive effects in terms of employment.Finally,in the process of research,the author noticed that the current tax reduction policy for small and micro enterprises still has problems such as imperfect tax preferential policy system and insufficient support for the development of innovative enterprises.It also found that the taxation department is implementing tax reduction policies.In the process,there were problems such as insufficient management and imperfect supporting facilities.By combining the advanced experience of tax reduction policies at home and abroad,this article will improve the taxation legal system,further increase the incentives for entrepreneurial and innovative industries,improve the service management level of the tax department and the software and hardwaresupporting facilities,and increase the training of financial personnel.,Put forward suggestions to improve the tax reduction policy for small and micro enterprises.
Keywords/Search Tags:Small and micro enterprises, tax reduction policy, the analysis of effect
PDF Full Text Request
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