Issues And Countermeasures In Implementing The Preferential Tax Policies For Small And Micro Enterprises In Nangang Distric

As China transitions from high-speed development to high-quality development,more and more tax and fee reduction policies have been proposed and implemented in practice,making various market participants more active.For the Chinese government,optimizing and improving tax and fee reduction policies is one of the important measures in formulating various measures to promote sustainable economic development.Since the reform and opening up,small and micro enterprises have been continuously developing and playing an increasingly important role in promoting economic development.However,small and micro enterprises often face many development challenges due to their own shortcomings and complex economic development both domestically and internationally.At present,small and micro enterprises have become the backbone of promoting China’s economic and social development.In order to fully play the key role of small and micro enterprises in promoting China’s economic development,the government has also formulated some measures to optimize the market environment in which small and micro enterprises develop,in order to provide them with sufficient support.The most direct and powerful support policy for improving quality and efficiency is the tax preferential policy for small and micro enterprises.Fully leveraging the guiding role of tax preferential policies for small and micro enterprises and reducing their tax burden can continuously contribute to the development of China’s economy.Therefore,it is important to review the implementation of tax incentives for small and micro enterprises and address the issues raised during the implementation of this policy.This article selects Nangang District as the research object and uses survey questionnaires and statistical analysis methods to empirically analyze the implementation and current problems of tax incentives for small and micro enterprises in the area.This article obtains the current status of tax preferential policies for small and micro enterprises in Nangang District through tax statistics report forms.It explores the problems encountered by small and micro enterprises in the process of implementing tax preferential policies in the region.Using the Smith model,it elaborates on the key factors that cause problems during policy implementation from four perspectives: environmental factors,policy audience,executing agency,and policy itself,Finally,feasible suggestions for optimizing tax incentives for small and micro enterprises are proposed.In recent years,the country has not only attached importance to the formulation of tax preferential policies for small and micro enterprises,but also paid attention to the specific implementation of the policies.Although small and micro enterprises in Nangang District have benefited from political dividends,some problems have been found in their actual implementation.Problems such as failure to achieve expected results after policy implementation,lack of collaboration between departments,and inadequate policy promotion.Solutions have been proposed to improve the effectiveness of tax incentives for small and micro enterprises,including optimizing policy execution,improving departmental collaboration,and increasing publicity.