The Study On The Tax Preferential Of The Small And Micro Enterprises In Xinyu

In recent years,small and micro enterprises play in stimulating employment,promoting economic development and social progress of the unique role and made an important contribution,small and micro enterprises increasingly becoming a market economy is another important force.However,in the fierce market competition,China's small and micro enterprises weaker,less competitive,in its development process,often there are various disadvantages.Among them,China's tax incentives not only an important factor throughout all aspects,but also the countries of macroeconomic regulation and control of important leverage.Therefore,the paper focuses on tax incentives to promote the development of small and micro enterprises this issue in depth.The author in writing the main application literature research,observation,questionnaires,interviews,statistical analysis,lessons learned and induction.The integrated use of the above aspects of the following studies:(1)the introduction part.Thesis for some ideas,content and circumstances summarized.Thesis contains mainly the background,purpose and significance,research status,research methods and content,and research framework.(2)Small and micro enterprises of Xinyu preferential tax policies for the implementation of the status quo analysis.In Xinyu,small businesses tax incentives to promote the implementation of the background mainly from tax preferential policies of reform and commercial system allows small and micro enterprises promoted Xinyu,.State clean up the tax system introduced system to promote small and micro enterprise development,preferential tax policies for the "double a " service under the new economic normality in small and micro enterprises to seek tax incentives to support better development;and conducted a survey and analysis;the implementation of preferential tax policies for small businesses to summarize the effect of that publicity continue to work to strengthen the implementation of the policy forms,create a favorable tax environment,strengthen the implementation of tax relief.(3)Small and micro enterprises of Xinyu preferential tax policies for the implementation of the existing problems.Small and micro enterprises issue of tax policy implementation process found mainly analysis from policy development and implementation levels;tax incentives the implementation of the problems of analysis,that there is corporate financial accounting is not perfect,tax consciousness,tax publicity is not place,the taxpayer policy awareness is not high,some tax officials and tax business is not strong sense of service and tax relief policies to implement the various issues outstanding.(4)Perfect suggestions for small businesses tax incentives of Xinyu.Measures to improve the implementation of policies in terms that should start to build a sound fiscal policy,innovation and optimization of tax collection management service mode;the implementation of small micro-enterprise tax recommendation that it should establish a sound from small businesses for tax incentives system,regulate and support the private financing behavior,strengthen small businesses and tax policy counseling services and establish and improve aspects of small and micro enterprises' technological innovation tax incentives to proceed.