Research On Small And Micro Enterprises Tax Risk Control

Small and micro businesses accounted for97.3%of Chinese enterprises, providing more than80%jobs, has an irreplaceable role in promoting economic growth, increasing employment and social harmony and stability, but is currently in the number of small and micro businesses profit or loss increase, directly related to the sustainable development of beneficial to the people’s livelihood, hand me the small and micro businesses tax burden is heavy, difficult financing, on the other hand, do not pay attention to tax risk control, how to grasp the national fundamental policy, small and micro businesses health to support the development of effective, is a topic worthy of in-depth study, this article on China’s small and micro businesses present tax situation, and puts forward the concrete measures and suggestions, and to provide evidence for health to support the development of small and micro businesses.The article is divided into six parts to study the small and micro businesses tax risk.The first part is introduction. Introduces the research background and significance, literature review, research ideas and methods, characteristics, innovation and the expected results.The second part of small and micro businesses tax risk theory. Introduces the definition and criteria for the classification of small and micro businesses, research on tax status, tax policy on financing.Third part of the analysis of small and micro businesses tax risk causes. Analysis of small and micro businesses tax risk of internal and external causes of tax risk case leads to.The fourth part of small and micro businesses tax risk internal control measures. From improving personnel quality, integration of internal risk, moderate tax planning in three aspects.The fifth part of small and micro businesses tax risk control external measures. From the preferential measures, integration of the tax revenue tax adviser, hire establish good relationship between the tax rate of three aspects.The sixth part is conclusion and prospect. Summary of the full text, puts forward the future research direction of theory.