| The modernization of national governance capacity was put forward at the Third Plenary Session of the 18 th CPC Central Committee,and the essence of national governance is to solve social problems through its own functions.For example,after the outbreak of the COVID-19,the state has issued many preferential tax policies,which are of great help to large enterprises,especially small and micro enterprises.However,many characteristics of small and micro enterprises make them in a weak position in the market competition.In recent years,the high cost of small and micro enterprises,the lack of financing channels,poor anti-risk ability and other problems are exposed one by one,so that the development of small and micro enterprises has entered a downturn stage.Especially new crown the sudden outbreak of epidemic in 2020,the existing problems of small micro enterprise is a very big impact,our government has realized the difficulties faced by small micro enterprise development,so in order to help small businesses,the government on the basis of the existing preferential tax policies,for outbreaks and has issued a series of preferential tax policies,thus to help small businesses through more effectively.Based on the background of national governance,this paper analyzes the importance of modern tax governance from the macroeconomic level.As an economic means of macro-control,tax is also of great significance to the modernization of national governance.First of all,this paper respectively from the preferential tax policy on the basis of small enterprises in our country,coverage,way,content,enjoy conditions,collection services,the paper analyzes the current situation of small micro enterprises preferential tax in our country,the concrete combed the past our country has issued a series of preferential tax policies for small enterprises,and studied the outbreak in new champions league,against epidemic in China in order to help small businesses survive,on the basis of the original policy issued by the new preferential policies to small micro enterprise in our country through the analysis of the study found that there are some problems,These include scattered tax preferential policies for small and micro enterprises,excessively complex identification standards,small tax incentive intensity,weak tax service awareness,and insufficient tax supervision ability.And to solve these problems,from the Angle of the corresponding respectively,puts forward the solutions to help improve the small micro enterprises some Suggestions,such as the integration of small micro enterprises preferential tax policies,optimize and standardize the small micro enterprise standards,increase the intensity of small micro enterprise tax incentives,improve small micro enterprise tax service ability,improve small micro enterprise tax regulation mechanism. |
