The Effect Of Tax Policy To Promote The Small And Micro Businesses

Under the background of the mainstream of "public entrepreneurship,people’s innovation",small and micro enterprise with its small size,huge number,wide distribution,flexibility,and the characteristics of the innovation ability,has become the main force of economic growth,promoting employment,stimulate innovation entrepreneurship.But due to the restriction of capital,technology,talent,small and micro enterprises are often at a disadvantage in the fierce market competition,coupled with weak ability to resist risk,they had to withdraw from the market.As the country attaches great importance to the healthy growth of small and micro enterprises,the development of small and micro enterprise absorb wide attention of the government and society.In a series of supporting policies,preferential tax reduction effect is a main body of the society.Current tax policy to small and micro enterprise research focuses on the theoretical analysis and guidance,in order to enrich the content of regional empirical analysis,this article selected city B of Anhui province,the research and analysis of the effect of tax policy implementation,focus on analysis of the main changes in tax increases,tax cuts to specific effect,and then find out the defect existing in the current tax policy and put forward the corresponding improvement suggestions.The main contents of this article can be summarized as follows: the first part is through reading a large number of small and micro enterprise literature to familiar the present study dynamic,to give the clear definition of small and micro enterprises and introduce the theory mechanism that tax can support small and micro enterprises development,conclude the changes of the existing preferential tax policies and give a brief analysis of the policy.The second part is based on the Anhui province survey of the empirical analysis of city B,analyze small and micro enterprise tax changes and the specific effect of tax cuts,in addition,analyze the influence of tax policies to individual small and micro enterprise through the questionnaire survey sampling.The third part,the article summarizes the deficiencies of current policies,such as: there is no standardized systematic tax system,tax cuts without considering all industry difference which leads to the limited policy effectiveness,the science and technology innovation of preferential policies is not round,and there are a series of problems in the follow-up tracking service of tax department.Finally gives some suggestions to perfect small and micro enterprises preferential tax policy,including the definition of uniform small micro enterprise;considering the differences of industry to add some industries benefiting from the threshold so as to work out a more reasonable tax policy;Intensify favorable science and technology innovation;To optimize the management service of the tax department and perfect the tax policy matching with other policy measures.The emphasis of this article is through the regional tax cuts of the empirical analysis to verify the specific effect on the implementation of tax cuts.And give a certain reference significance to the reform of tax system of structural tax cuts.