Research On The Implementation Issues And Countermeasures Of Tax Incentives For Small And Micro Enterprise

Small and micro enterprises are the new force of national economic development.General Secretary Xi Jinping attaches great importance to the development of small and micro enterprises.He clearly points out that "China’s small and medium-sized enterprises have spirit and vitality,and are good at rising to the challenge and being self-reliant".Under the current complex internal and external environment,the operation and development of small and micro enterprises have been affected to a certain extent,and the government needs to help small and micro enterprises overcome their difficulties through policies.Preferential tax policies have played an important role in reducing the operating costs of small and micro enterprises and guiding the transformation and upgrading of small and micro enterprises.As a typical resource-based city in Shandong Province,Z County is in urgent need for transformation and development,and it is more necessary to play the important role of small and micro enterprises in leading the transformation and upgrading,deepening reform and innovation,promoting entrepreneurship and employment,and optimizing the tax structure and other key areas.This article mainly includes five parts: introduction,definition of concepts and theoretical foundations,current situation of the implementation of tax preferential policies for small and micro enterprises in Z County,analysis of the problems and causes of the implementation of tax preferential policies for small and micro enterprises,and countermeasure suggestions for the implementation of tax preferential policies for small and micro enterprises.Taking the implementation of preferential tax policies for small and micro enterprises in Z County of Shandong Province as an example,it draws on the experience of the policy process theory and Smith policy implementation theory.Questionnaire surveys and on-site interviews have been extensively carried out.Through the theory of collaborative governance,the synergy between tax authorities,government departments,small and micro enterprises and tax agents in the implementation of preferential tax policies for small and micro enterprises is analyzed,and the causes of the problems are analyzed.Finally,in view of the above problems,countermeasures and suggestions are put forward to optimize the implementation of preferential tax policies for small and micro enterprises:strengthen the synergy between tax authorities,tax authorities and other government departments,tax authorities and small and micro enterprises,tax authorities and the implementation environment,and enhance their cohesion.