Study On The Implementation Effect Of Tax Preferential Policies For Small And Micro Enterprises In K District Of Y City

As the "capillary" of the national economy,small and micro enterprises play an incomparable role in expanding employment,narrowing income gap,mass innovation and entrepreneurship.However,due to their own limitations,small and micro enterprises are more vulnerable to the impact of external environment.In order to further support the healthy development of small and micro enterprises and promote their transformation and upgrading,China has formulated a series of policies,among which preferential tax policies are an important part.Therefore,studying the implementation of preferential tax policies and finding countermeasures to improve the implementation effect of preferential tax policies can effectively reduce the tax burden for small and micro enterprises and help them develop healthily.This paper takes the implementation effect of tax preferential policies for small and micro enterprises in K District of Y City as the research object.Firstly,it sorts out domestic and foreign literatures and tax preferential policies for major taxes,and introduces the current implementation status of tax preferential policies for small and micro enterprises in K District of Y City.Secondly,according to Smith’s policy implementation model,the evaluation index system of tax preferential policies for small and micro enterprises in K District of Y City is constructed,and the index weight is determined by AHP.Thirdly,according to the above evaluation index system,the questionnaire was made and distributed,and the implementation effect of tax preferential policies for small and micro enterprises in K District of Y City was empirically analyzed by using fuzzy analysis method,and the existing problems in the implementation of tax preferential policies for small and micro enterprises in K District of Y City were found out.Finally,different countermeasures and suggestions are put forward from four aspects: policy itself,policy implementation subject,policy target groups and policy implementation environment,so as to improve the implementation effect of tax incentives for small and micro enterprises in K District of Y City.