A Research On The Tax Policy For Promoting The Small Micro-enterprise In County-level Cities Of China Development

Small micro enterprise is an important part of national economy,In the social and economic occupies a considerable proportion of the total. The healthy development of small micro enterprise is the powerful to promote the national economy, is the power source of economic and social sustainable development. However small micro enterprise in developing also exposed a series of deep-seated problems, have brought different degree of obstacles for small micro enterprise health sustained development, main show is technical level relatively backward, low production efficiency, market competitiveness not strong, the financing channel not free, vulnerable to the impact of economic fluctuation, etc. So how to resolve the development of small micro enterprise in Rongcheng City, give full play to its competitive advantage, promote the continuous upgrading of industry value chain, particularly with reference to domestic areas for and effective tax policies to help small micro enterprise survival corner, become an important subject in front of us, is worth our serious study.This paper systematically discusses the concept, characteristics and classification of small micro enterprise and tax theory, to promote the development of small micro enterprises, uses Rongcheng promotes the development of small micro enterprise tax policy analysis as an example, put forward County-level cities in China tax policy to promote the development of small micro enterprises existing problems and the reason analysis, and draw lessons from the domestic representative region advanced experience in tax policy to promote the development of small enterprises, and puts forward Suggestions on tax reform. The full text is divided into five parts.The first chapter is introduction, introduces the research background and significance of this paper as well as about promote the development of small micro enterprise tax policy research both at home and abroad, and explains the research content of this article, research methods and innovations.The second chapter is tax policy to promote the development of small micro enterprise related theoretical analysis. Mainly small micro enterprise overview and tax policies to promote the development of small micro enterprise theory.The third chapter is about Rongcheng promotes the development of small micro enterprise tax policy practice and enlightenment.The fourth chapter is the existing problems and the reason analysis about our country tax policy to promote the development of small micro enterprises, first systemically lists the preferential tax policies for small enterprise in our country at present, then put forward four main problems of our country promote the of the small micro enterprise development, and detailed analysis of the causes of problems.The fifth chapter is domestic representative area to promote the development of small micro enterprise tax policy experience and lessons. Choose other two county-level cities of Rongcheng, jiangsu wuxi, jiangyin yueyang yueyang county of hubei province, introduced the two regions to promote the development of small micro enterprise advanced practice and experience, put forward implications to County-level cities in China for the development of the small micro enterprise.The sixth chapter is to perfect County-level cities in China tax policy recommendations to promote the development of small micro enterprises, From speeding promote the development of small micro enterprises preferential tax policy of the legislative process, specification of small micro enterprises, optimization the measures of tax collection and administration of small micro enterprises, perfecting the taxation policy support, optimize tax service system five aspects proposed tax policy Suggestions to promote County-level cities in China small micro enterprises staff.