The Research Of Preferetial Tax Law System About Small And Medium Size Enterprise

The preferential tax law system about Small and medium-sized enterprises can compensate for the Small and medium sized enterprises, Raise the overall social efficiency, realizing social justice and Organizing the national economy continues to grow. However, at present, specializing in the legislation of small and medium-sized enterprises Only "the law of promoting Small and medium sized enterprises ", which implementation began in 2003. The contradiction between lack of preferential tax law about Small and medium-sized enterprises and the importance of small and medium-sized enterprise has become the bottleneck of long-term development. On the one hand, caused policy scattered, low level of legislation technology, single preferential means in the preferential tax law system of small and medium-sized enterprises, On the other hand, also influence enrich and perfect tax preferential measures, such as business tax,value-added tax and enterprise income tax. By contrast, foreign countries which small and medium-sized enterprise development better have already explicit thought and aim of promoting the overall development of small and medium-sized enterprises, Will diversity, use agile tax preferential measures, such as,tax breaks and accelerated depreciation, encourage investment, technology innovation development methods natural blends into different categories of taxes, and build up a set of preferential tax system for small and medium-sized industry. Therefore, while our country clear the basic principles of efficiency and fairness, supplementary and sustainable development, and with its as general guideline, we should based on our country condition constructing the preferential tax law system of small and medium-sized enterprises, Not only integrate the whole current of preferential tax provisions, pays attention to study specialized legislation technology, achieve smooth transformation from direct preferential to indirect, rich favorable discount means in the whole preferential tax system, By adjusting the business tax, value added tax and enterprise income tax, technology innovation measures complete optimization process in terms of preferential tax laws. and appropriate to reference the preferential tax system of foreign successful experience as the theoretical basis and the practical reference for preferential tax laws.