Study On The Implementation Of Tax Preferential Policies For Small And Micro Enterprise In Naning,Guangxi

Small and micro enterprises are the main part of the national economy,creating a large number of jobs for the society,stimulating the vitality of the market,and the foundation of the rise of a big country.Due to the problems of small and micro enterprises,such as small scale,poor living environment,short vitality,high operating costs,limited profit space,and high tax pressure,the development of small and micro enterprises is still facing a severe situation.In order to create a good living environment for small and micro enterprises,help the development of small and micro enterprises,let them give full play to their advantages.In recent years,the state has issued a series of preferential tax policies to support the development of small and micro enterprises,but there are many problems in the implementation of the policies,which affect the effect of the implementation of the policies.This paper takes Nanning City as the research object to analyze the problems existing in the implementation of tax preferential policies for small and micro enterprises.With the tax compliance theory as the theoretical basis,the Smith policy implementation model as the analysis framework,the case analysis method,the interview method and the questionnaire method are used to systematically comb and analyze the four factors in the implementation process of the tax incentive policy of small and micro enterprises in Nanning,including the policy,the implementing agency,the target group and the environment.It is found that the preferential tax policies for small and micro enterprises are not ideal,the implementation efforts of relevant executing agencies are different,the target groups’ cognition and acceptance of the policies,and the environment for policy implementation needs to be optimized.Combining with the Smith model,this paper proposes some suggestions on how to solve the difficulties in the implementation of tax preferential policies for small and micro enterprises in Nanning City,including enhancing the systematization and rationality of policies,improving the quality and execution of tax personnel,strengthening the skills and participation of taxpayers,and optimizing the environment for policy implementation.