A Study On Small Micro Enterprise Tax Burden Based On The Research Report Of Hangzhou City

Small and micro enterprise is the supporting power of national economy, whichplays a decisive role in the economic development. However, The development of smallmicro enterprise is sensitive to external factors. Especially the change ofmacroeconomic regulatory and control policy as well as international economicsituation, have far-reaching influence on the development of small micro enterprises.This paper focuses on the tax burden of small micro enterprise and puts forwardtax policy recommendations to promote the development of small micro enterprise.Firstly, the paper expounds the relationship between tax and small micro enterprisedevelopment and defines small micro enterprises. Then, The paper introduces the basicsituation and problems of small micro enterprises in hangzhou city., we measure theoverall tax burden of the small micro enterprise by using the2010,2011and2012taxdata of Hangzhou, and Compare it with large and medium-sized enterprises. Accordingto the classification of value-added tax, business tax, income tax,we put forward thedisadvantage of the current tax deficiencies. Then we introduce the tax support policiesof small micro enterprise in the main developed countries and developing countries.Onthe basis of this, we put forward policy Suggestions to promote the development ofsmall enterprises.In recent years, the number of small micro enterprises increases steadily, and Theoperating income also has a certain scale improvement. But small micro enterpriselosses mostly in recent years, A few profitable small micro enterprise have a heavy taxburden. Small micro enterprise has lower profit margin and is heavier tax burdenCompared with large and medium-sized enterprises. Obviously Small micro enterprisesdo not have a competitive advantage. This paper introduces the tax support policies onthe basis of the main developed countries and developing countries in the small microenterprise, such as, Eliminating policy discrimination, Reducing the tax burden on smallmicro enterprises, Optimizing the tax service, and formulating the correspondingfinancial support policy.