The Effective Study On The Preferential Tax Policy To The Development Of Small Micro Enterprise

Small micro enterprise plays an important role in many aspects, such as promoting the growth of economic, the employment rate and technological innovation. But with the economic crisis goes deeply, economic needs an transformation in urgent, and inflation leads to the human costs and raw material costs raised but available credit resources is limited, together with the heavy tax pressure, the survival environment of small micro enterprise is not optimistic. The government enacted a series of preferential tax policies to support the development of small enterprises.This paper can be divided in five parts to elaborate the effect of preferential tax policies. The first part is introduction. this part mainly introduces the role of small enterprises in the national economy, analysis the necessity of this research, and do a literature review of the research status at home and abroad. The second part mainly explains the theoretical research which relevant to tax and micro small enterprise. Such as the shifting of taxation theory, time effect theory of tax policies that have an effect on the enterprise. And then causing the necessity of preferential tax policies for small micro enterprise development. The third part introduces the developing situation of the small micro enterprise, which including the defining standard and the difficulties. This part generalizes the current preferential tax policies of China, and finally introduces relevant international experience. The fourth part is the most important of this paper. This part mainly analysis the effectiveness of the preferential tax policy on the development of small micro enterprise, study the effectiveness respectively from the influence degree of preferential tax policy to the the small micro enterprises' development in Wuhan city and the Treasury Department survey data. Finally, it is concluded that the fiscal and taxation preferential policies can indeed promote the development of small micro enterprise. The fifth part is mainly to solve the existing problems of tax policy in supporting the development of small micro enterprise, and put forward policy suggestions from the aspect of system design and strength of preferential level.