| At present, the number of China’s Small and micro businesses havebeyond about30millions, accounting for more than96%of the totalnumber of enterprises, the proportion of the final product and the value ofmany Small and micro businesses created in GDP accounts for about60%of the total. However, in recent years, most of Small and micro businessesshut down, or even collapse phenomenon appears repeatedly, investigateits reason, mostly because of rising labor costsand raw material prices,and tax burden, enterprises have to liquidity lessuse of, and access tocapital is narrow, so the most Small and micro businesses operatingconditions more difficult, resulting in Small and micro businesses insome sectors has large losses, while others aremore serious condition ofSmall and micro businesses directly facing the risk of collapse.Most of the professional personage thinks, main reason fetters Smalland micro businesses to grow or too heavy tax burden. Small and microbusinesses currently are facing a shortage of funds, financingdifficulties,if the country is now able to give these Small and microbusinessespreferential tax policies, to reduce their tax expenditures, so,financial difficulties Small and micro businesses in a certain extent can beeased.In order to promote the development of China’s realeconomy,consolidating the foundation of the development of socialist market economy, the government work report in2012pointed out theneed to further improve and promote structural tax cuts, let enterpriseobserve the taxbenefits, and realize the healthy development to the smallminiature enterpriseour of our country. Then, have the structural taxreduction policy brought the gospel to Small and micro businesses?Which problem still exist in the structural tax cuts of the implementationprocess? How to solve these problems? This paper is aimed at analyz theproblem of the status of implementation of structural tax cuts and theinfluence of the Small and micro businesses. |
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