Research On The Implementation Of Tax Incentives For Small And Micro Enterprises Under The Smith Mode

In recent years,China’s small and micro enterprises develop fast,strong momentum of development,has become a new force to promote the development of the socialist market economy,small and micro enterprise system is huge,widely distributed industries,strong employment absorption ability,flexible development,strong innovation ability and other advantages,in promoting entrepreneurship and employment,driving people to create income and get rich,the revitalization of the real economy plays an irreplaceable role.However,due to the constraints of multiple factors such as small scale,few financing channels,weak anti-risk ability and low profitability,especially the sudden impact of COVID-19,small and micro enterprises find it difficult to cope with the challenges brought by the current complex economic situation at home and abroad.In order to help small and micro enterprises out of difficulties and reduce the survival pressure of small and micro enterprises,the Central Economic Work Conference in recent years has stressed the need to increase fiscal and tax policy support for the development of small and micro enterprises.The Ministry of Finance and the State Administration of Taxation have successively introduced and dynamically adjusted a series of preferential tax policies to reduce the tax burden of small and micro enterprises and stimulate the vitality of the market.However,the life of a policy lies in its implementation,and the effectiveness of a policy can be reflected through its implementation.The key to achieving the initial purpose of a policy lies in the effective implementation of the policy implementer.Therefore,from the perspective of the implementation of preferential tax policies for small and micro enterprises,the author studies the implementation process of the policy,in order to propose practical and feasible ways to further promote the implementation of preferential policies for small and micro enterprises through theoretical research and practical discussion.Under the above research background,based on the small and micro enterprises in Zhijin County in the economically underdeveloped areas of western provinces,this paper collects the actual situation of small and micro enterprises in Zhijin County in recent three years,and queries,collates and analyzes the relevant collection and management data in the third phase of the gold tax system.Through questionnaires and field visits,To understand the feelings and suggestions of policy tax cadres and small and micro enterprises on the implementation of tax preferential policies for small and micro enterprises,to read a lot of existing domestic and foreign relevant research literature,to sort out and construct the existing theoretical research results,to adopt the literature analysis method,comparative analysis method and case analysis method,and to apply the Smith policy implementation model.From the four perspectives of the policy itself,the subject of implementation,the target group and the policy environment,this paper discusses the implementation status,existing problems,cause analysis and opinions and suggestions of the preferential tax policies for small and micro enterprises in Zhijin County.Through analysis,it is concluded that there are some problems in the implementation process of tax preferential policies for small and micro enterprises,such as insufficient strength and scope of policy preferential policies,insufficient construction of tax collection and administration subjects,poor tax compliance of small and micro enterprises,and poor policy implementation environment.After analyzing the causes of these problems,it further puts forward targeted suggestions to improve the effect of policy implementation: first,improve the tax structure of small and micro enterprises;Second,improve the comprehensive law enforcement level of tax authorities;Third,guide small and micro enterprises to improve tax compliance;Fourth,we will create a favorable environment for tax co-governance.