Problems And Optimization Of Small And Micro Enterprises Tax Policy

Small and micro enterprise is an important force in the economic and social development. It has important effect on the stable growth, expanding employment, promoting innovation and promoting the market. To protect the healthy development of small and micro enterprises, in recent years, Chongqing has introduced a series of policies to support the development of small and micro enterprises, and continue to increase support, and give full play to the role of financial macro-control, efforts to reduce the cost of entrepreneurship, stimulate creativity, rapid growth of various types of market players, absorption of social employment has been remarkable, boosting economic growth.But at the same time also exposed some problems, such as small and micro enterprise development structure is not good, some small and micro enterprise development ability is not strong; the tax burden, policy continuity and system is not strong and other issues are still outstanding. This paper will be combined with the current tax system and relevant international experience, Based on the analysis and evaluation of the current tax policy, and explore the path of optimizing the tax incentives to support small and micro enterprise development, in order to provide a reference for the next phase of tax policy. Around Chongqing city to support the development of small micro enterprise development, the article is divided into six parts for discussion.The first chapter is the introduction, which mainly presents the background and significance of the research on the development of small and micro enterprises in Chongqing, the purpose and content of the research, and the way of the research in general ideas and research. In this paper, we will find the problems in the tax policy of small and micro enterprises in Chongqing, and put forward the corresponding improvement measures.The second chapter overview of small and micro enterprises by the concept of small and micro enterprises definition and description of the basic characteristic of small and micro enterprises as a whole for small and micro enterprises have a general cognitive, to comb through the summary of domestic and foreign literature review of small and micro enterprises for the research of small and micro enterprises play the theoretical basis.The third chapter of small and micro enterprises in the current situation of the development of Chongqing were summarized, to sort out one by one, Chongqing City, small and micro enterprises enjoy all the preferential tax policy and tax policy, the implementation of the measures and the implementation effect analysis, which found problems exist in the tax policy, and to ask questions, analysis is made on the causes.The fourth chapter is about the experience of the developed countries to support small and micro enterprise tax policy, as well as foreign countries to strengthen the small and micro enterprise tax service measures. The United States, Japan, Britain, France is the early recognition of small and micro enterprises in social and economic development will play a major role in the development of the developed countries, not only from the policy level, but also to strengthen the small and micro enterprise tax service, its development has given strong support. Learning from the advanced experience of China’s small and micro enterprises in the overall development of a positive important role.The fifth chapter discusses the suggestions for perfecting the tax policy of small and micro enterprises. According to the previous chapter of the problem of tax policy and the reasons of the analysis, this chapter has put forward the corresponding improvement measures, so that small and micro enterprises in a better direction. Finally, the whole article has a systematic summary and explain the shortcomings of the paper.