Research On The Perfection Of The Legal System Of Tax Allowance Of Small And Medium Scale Enterprises Of Our Country

The important roles the small and medium scale enterprises (SMSEs) play in boosting the economics has been recognized world widely. SMSEs'development can ease employment pressure, enhance the economy rise, speed up the development of high technology .So the government try hard to Promote SMSEs development However, SMSEs in a weak place of market competition. And taxation allowance policy is a direct way to lessen SMSEs'burden .Law is safeguard of the policy. So it has much meaning to study legal problems of taxation allowance toward SMSEs. Some developed country had made many measures of tax allowance for SMSEs, and had made much help for the development of SMSEs. But in our country current tax allowance legal system have many sorts of drawback and insufficient, and in tax law circles, work and document explained thoroughly to go on also little specially to tax allowance legal system. So it has much meaning to research on the perfection of the legal system of tax allowance of SMSEs of our country.The paper follows the train of thought that is find out the question, analyze the question and solve the problem. This paper uses theory research, the compare of China with foreign countries and analysis of the real example, to analyze current situation, drawback and insufficient of the legal system of tax allowance to our country, and the countermeasure of the legal system of tax allowance to our country. The first part of this paper introduce the concept of small and medium scale enterprises and the concept of tax allowance ,then has made an exhaustive analysis to the necessity and feasibility of tax allowance for the SMSEs. In the second part the paper first review legal system status of SMSEs'promotion in China, then analyzed the drawback and insufficient of the law system of tax allowance of our country. Third, the paper compares the taxation preference law toward SMSEs in other countries, and tries to use the experience of other countries for reference. At last, the paper puts forward suggestions to improve the legal system of taxation allowance towards SMSEs.The innovation lie in establish a new train of thought of legislation, which is under the guide of the promoting small and medium scale enterprise law promulgates a complete set of laws and regulations which are form of the mature measures of tax allowance for the SMSEs; propose the legal principle of legislation for the tax allowance of small and medium scale enterprises of our country; find out some countermeasures towards the insufficient of tax allowance in new enterprises income tax law.