| In recent years, with the deepening of the reform and opening-up in China and the rapid development of market economy, Small micro enterprises play an important role in raising taxes, promoting growth, protecting people’s livelihood and maintaining social harmony and stability, etc. They have become an important force in economic development in our country. Supporting the development of small micro enterprises has a global and strategic significance. On the 2015 national "two sessions", mass entrepreneurship and innovation has formally written into Premier Li Keqiang’s government work report. Entrepreneurial innovation has become the new engine for China’s economic transformation and growth. Small micro enterprises are the main force of entrepreneurship and innovation. The government has been promoting the development of small micro enterprises to a level of the top-level design.In the face of increasing downward pressure on economic, industrial upgrading and industrial transformation is imperative. Small micro enterprises have been the main force of industrial upgrading and innovation. Our country highly valued the development of small micro enterprises. After Eighteenth Congress, our country has frequently issued policies of finance and tax on small micro enterprises to reduce tax burden of the small micro enterprises. These policies will add development power for small micro enterprises to promote the upgrading of industrial structure in our country. In facing of the complex international environment and under the background of internal economic transformation, cultivating and developing small micro enterprises is a strategic decision of China. Cultivating and developing small micro enterprises is inevitable choice of comprehensive construction well-off society and realizing the sustainable economic and social development. At the same time,Cultivating and developing small micro enterprises is the major initiative to promote industrial structure upgrade and realize the transformation of economic development patterns. From the level of tax system, the purpose is to create environment for the development of small micro enterprises. However, how to make the tax preferential policy into effect is an important subject in front of us.This article is divided into five parts:The introduction part mainly introduces research background, research significance, research status at home and abroad, research methods and innovations of the paper.The first chapter is analysis of the definition of small micro enterprise, and then introduces the development present situation of the small micro enterprises, and analyzes the small micro enterprises tax burden from macroscopic point of view.The second chapter mainly introduces the small and micro enterprises preferential tax and its evolution, to analyze the evolution of the polices is mainly which based on the enterprise income tax, value-added tax and business tax, stamp tax, introduced on the basis of the current Small and micro enterprises preferential tax policies.The third chapter is on the basis of the second chapter, and mainly analysis of the effect from macroscopic and microcosmic perspective. In order to analyze the effect more clearly, the author takes Chongqing city as an example, with analyzing the tax burden of small micro enterprises from January to June in2015. This chapter also introduced the situation of reduce the tax burden of small micro enterprises, which benefits from preferential tax policies. Next, the author puts forward some problems which exist in the preferential tax policies of small micro enterprises. This means there are several existing limitations in the tax preferential policies of small micro enterprises.The fourth chapter mainly expounds the measures of tax preferential policies for the small micro enterprises on the basis of the third chapter, together with the present situation of our country. It includes clearly the preferential tax policies of small micro enterprises by legislation, broadening the preferential coverage, preferential tax policies to inclining science and technology innovative small micro enterprises, improving the implementation of small micro enterprises preferential tax policies. |
