An Empirical Study On The Impact Of Corporate Income Tax Incentives On The Performance Of Small And Micro Enterprises In A County

In the process of social and economic development,small and micro enterprises have gradually become an important component of China’s economic system and become the capillaries of the national economy.These enterprises have played a significant role in stimulating the national economy,increasing employment opportunities,and maintaining social stability by leveraging their own advantages.However,due to the small scale of small and micro enterprises,they do not have a strong ability to cope with risks,especially under the impact of the sudden COVID-19.In order to promote the development of small micro enterprise,enhance its competitiveness,countries in recent years introduced a variety of preferential tax policies on small micro enterprise,the implementation of large-scale tax cuts Jiang Fei,slow tax fee policy,reduce the tax burden of small micro enterprises,reduce the operating cost of small micro enterprise,fair pratt & whitney support market main body especially small micro enterprises and individual industrial and commercial households through.However,in the process of policy implementation,from the actual situation,it is often large and medium-sized enterprises that can make more full use of the dividends brought by tax incentives.Small and micro enterprises in urgent need of these preferential policies are not active and sensitive to enjoy the policies,and do not really enjoy the benefits brought by the policies.Based on this,this paper to A county small micro enterprise,for example,on the basis of questionnaire survey,take modeling data analysis,put forward the relationship between income tax incentives and small micro enterprise performance hypothesis,analyzes the tax incentives and small micro enterprise profitability,development ability,capital operation ability and solvency relationship,through the correlation analysis and regression analysis,the enterprise data and empirical analysis verify the influence of income tax incentives on small micro enterprise performance.By studying and enriching the relevant theories of the effect of tax preferential policies,combining theory with practice,and trying to put forward countermeasures and suggestions,we will actively explore how small and micro enterprises can make good use of the preferential tax policies to get rid of the development dilemma,improve the practical guiding significance,and promote small and micro enterprises to achieve better development.