Research On The Impact Of Tax And Fee Reduction In Liaoning Province On Small And Micro Enterprises

The current our country economy development is facing the new complex aspect,the entity economy faced with many misery,the Central Party Committee,the State Council for the deepened supplies side reform,the promotion entity economic vitality,had deployed promptly a series of scopes big,dynamics big tax cuts and fee reductions policy measures.The small micro enterprise took the national economy the important constituent,has the expanded employment,the improvement livelihood of the people,the promotion stable vital function.Liaoning Province small micro enterprise quantity is huge,occupies compared to surpasses 90%,the small micro enterprise’s development condition affects the Liaoning Province economy development vigor and the social stability directly.The paper cuts from micro enterprise’s angle,research Liaoning tax cuts and fee reductions effect.This paper first summarizes the existing theories and related research results of reducing taxes and fees at home and abroad,then expounds the concepts of tax,reducing taxes and fees,and the theoretical basis of reducing taxes and fees,then it studies the current implementation situation of reducing taxes and fees for small and micro enterprises in Liaoning Province,combs the current policies of reducing taxes and fees from the perspective of different types of taxes,and enumerates the policies of reducing taxes and fees for small and micro enterprises,at the same time,Liaoning Province to reduce taxes and fees related measures are summarized.In order to understand the achievements and problems of reducing taxes and fees in small and micro enterprises in Liaoning Province,relevant investigation contents were designed,interviews and questionnaires were adopted in the course of investigation,and the investigation results were statistically analyzed,after the implementation of tax reduction and fee reduction,the tax burden of small and micro enterprises in Liaoning Province has been significantly reduced,and the enterprise vitality has been strengthened,thus driving the growth of consumption and employment;However,there are still some problems such as the pressure of small and micro-enterprises,the lack of enthusiasm of local governments in implementing tax reduction and fee reduction,and the failure of tax administration to keep up with the pace of tax reduction and fee reduction.Finally,the above issues were analyzed at the policy-making level and the implementation level,based on which relevant recommendations were put forward.