A Study On The Implementation Of Preferential Tax Policies For Small And Medium-sized Enterprises Under The Background Of Tax Reduction And Fee Reduction

With the rapid growth of China’s economy,small and micro enterprises have played an increasingly important role in China’s economic development,especially in ensuring people’s livelihood and improving employment.In recent years,in order to support the development of small and micro enterprises,the government has introduced a series of preferential tax policies,which has greatly promoted the development of small and micro enterprises.Guided by the new public service theory,tax compliance theory and supply-side tax reduction theory,this paper adopted the literature research method,questionnaire survey and interview method and comparative research method to study and analyze the implementation of tax preferential policies for small and micro enterprises in Wujiaqu City.100 questionnaires were distributed online to financial personnel of small and micro enterprises through tax management group,and 98 were actually recovered,with a recovery rate of 98%.Interviews were conducted with 24 enterprise legal representatives and 15 tax personnel.Through the statistics of the survey data,it was found that there were problems in the implementation of tax preferential policies for small and micro enterprises in Wujiaqu City,such as imperfect policies,inadequate implementation of tax authoritiesand poor understanding of policies for small and micro enterprises,and the causes for the problems were analyzed accordingly.Referring to advanced experience and practice in some parts of the country and combining with the actual situation of Wujiaqu City,this paper proposed four countermeasures: first,establish scientific and standardized preferential policies;second,improve the execution ability of tax departments;third,strengthen internal and external supervision;fourth,strengthen the application of information technology.The study provides theoretical reference and basis for Wujiaqu Tax Bureau to better serve and manage small and micro enterprise taxpayers.