Research On The Implementation Of Preferential Tax Policies For Micro And Small Enterprises

China’s economy has progressed from "high growth" to a new stage of "high quality development",in which micro and small enterprises(Hereinafter referred to as "MSE")are important forces in China’s economic development,and their high-quality development is crucial in fostering China’s economy’s high-quality development..However,due to their inherent characteristics,MSEs are less able to resist risks,and the new epidemic is particularly bad for them.In the face of the adverse impact of the epidemic on MSEs,the State has introduced various preferential policies to support the prevention and control of the epidemic and promote the development of MSEs,of which tax preferential policies are an important part to help alleviate the difficulties of MSEs and reduce their burden.In the process of implementing tax preferential policies,how to put the policies into place without compromise,better serve MSEs and promote them to achieve the goal of high-quality development is related to the survival and development of MSEs and affects the overall situation of social development.Based on the macro background of high-quality development,the article takes MSEs in City A as the main subject of study and uses the Smith model as the theoretical perspective,the theme of policy implementation is explored around the tax incentives for MSEs.Through field interviews and comparative analysis of data,the effectiveness and problems of implementation are explored,and it has been discovered that proper implementation of tax preferred policies can assist MSEs in fast recovering from the current situation,accelerate industrial upgrading and achieve high-quality development.However,there are also problems such as an inadequate system of tax preferential policies,incomplete consideration of industry differences,large differences in regional implementation,deviations in implementation by taxation authorities,insufficient compliance by MSEs,high incidence of tax violations and an unpromising taxation environment.The above problems reflect that policy implementation is constrained by four factors from Smith’s policy implementation model in promoting high-quality development of MSEs.Through integrated analysis,the article puts forward relevant measures and suggestions in terms of improving tax preferential policies,enhancing organizational resource allocation of taxation authorities,improving the capacity of MSEs themselves,and strengthening collaborative taxation to create a good taxation environment,such that tax preferred policies for MSEs have a better chance of being implemented and countermeasures for MSEs’high-quality development are available.