A Study Of Tax Preference Policies For Promotion Of Development Of The Small And Micro Enterprises In Zhejiang Province

In recent years, small and micro enterprises play a unique role in stimulatingemployment and promoting economic and social development in our country. It hasbecome an important force in the market economy. However, in the fierce marketcompetition, small and micro enterprises are weak in competitive strength. Variousunfavorable factors exist in the development of small and micro enterprises. Taxincentive policy is a key factor and an important lever of national macroeconomicregulation and control. This paper focuses on the tax incentives to promote thedevelopment of small and micro enterprises in depth.Firstly, this paper analyzes the development of the small and micro enterprises inZhejiang Province, include the development situation、 characteristics and thecontribution to economic. Secondly, this paper analyze and evaluate the current taxincentives to promote the small and micro enterprises, and point out the problems ofthe current tax incentives in development process of the small and micro enterprisesin Zhejiang Province; then by comparing and analyzing the foreign tax policies andmeasures in promoting the development of small and micro enterprises; At the end,the paper put forward a sound proposal of tax incentives to promote the developmentof small and micro enterprises in Zhejiang Province.At present, the main difficulties of the development of small and microenterprises in Zhejiang Province are facing the follows: financing difficulty、financingexpensive、lacking of independent innovation capability、heavy tax burden and so on.The imperfection of tax incentives mainly reflect in three aspects： the value-addedtax、income tax and sales tax. Combined with the actual situation of small and microenterprises in Zhejiang Province and the successful experience of the foreign in theimplementation of tax incentives, the paper puts forward suggestions as follow:Firstly, to establish the law system of tax for small and micro enterprises;Secondly, to reduce the tax burden on small and micro enterprises; thirdly, to improvethe technology innovation and progress of small and micro enterprises; fourthly, toencourage small and micro enterprise to innovate and invest; fifthly, to develop taxpolicies for financing preferential to small and micro enterprises; at the end，toimprove tax services of small and micro enterprises.This paper analyzes the development of small and micro enterprises in ZhejiangProvince, the development features and the contribution to the development and thedevelopment dilemma, analyzes the shortcomings of the existing preferential tax policies to promote the development of small and micro enterprises in ZhejiangProvince, enriches and improves research in this field.