Research On Implementation Problems And Countermeasures Of Tax Preferential Policies For Small And Micro Enterprises In Inner Mongolia Autonomous Region

Small micro enterprise is an important part of economic system in our country,an increase in employment,help enterprise technology innovation,and constantly promote industrial structure upgrade,etc have played an indispensable role,but due to such problems as small micro enterprise itself limits in the market competition at a disadvantage,for small micro enterprise development of Inner Mongolia autonomous region is relatively late,the process is slow,Therefore,tax preferential policy support is particularly important for small and micro enterprises.In order to promote the development of small and micro enterprises,China will basically introduce various kinds of support policies every year,among which tax preferential policy is a very important one.As the implementation subject of preferential tax policies,the implementation of tax policies by tax departments directly affects the effect of tax policy implementation.From Inner Mongolia X au small micro enterprise and the implementation of preferential tax policy,combining with the related survey data,using Smith policy implementation process model and the new public service theory of public management theory,using the literature research,field survey method,questionnaire survey on X au small micro enterprises preferential tax policy implementation present situation and influence factors are analyzed.Through analysis,it can be seen that in the implementation process of X Alliance’s preferential tax policies for small and micro enterprises,the preferential tax policies are difficult to benefit all small and micro enterprises,taxpayers’ limited grasp of preferential policies,poor tax handling experience brought by the collection and management system,low efficiency of preferential policy implementation and other problems are not conducive to the implementation of preferential tax policies.By analyzing the existing problems and referring to the experience of other regions and countries,this paper puts forward suggestions on improving policies and issuing local documents,improving the comprehensive quality of tax personnel,optimizing tax service level based on local characteristics,improving the construction of hardware level and software level of tax department.