Research On The Implementation Of The Income Tax Preferential Policies For Small And Small Enterprises In Hong'an County

In recent years,small low-profit enterprises have become an important force in social and economic development.And they are playing an irreplaceable role in promoting employment,steadying economic growth,promoting innovation,and so on.In the size of existing enterprises,the number of small low-profit enterprises accounted for the majority.Needless to say,only the healthy development of small low-profit enterprises can promote the sustainable economic development of our country.In general terms,small low-profit enterprises are important support point and foothold for social and economic stability.In small terms,small low-profit enterprises are the key point of the development of county economy.In 2016,the reform program to replace the business tax with a value-added tax has completely been promoted.The trend of the tax sources is shrinking,and the new tax sources are lack.The small low-profit enterprises have become the main body of the county economy.It can be said that in the local economic development,especially in the county economy,small low-profit enterprises play a relatively large role in promotion.Therefore,our country supports the development of small low-profit enterprises from a number of preferential policies.For the development of small-scale low-profit enterprises,tax incentives as an effort of policy support,are creating a relatively relaxed environment.Among them,the business income taxes is one of the main tax burden for small low-profit enterprises,and the state introduced a series of income tax preferential policies for its development is of great significance.The following aspects are the main contents of this paper: First,we find out and present the status quo of small low-profit enterprises by searching and reading documentation,combing the specific contents of tax preferential policies and analyzing the necessity of promoting small low-profit enterprises in county.Then,based on the information of Hong’an County Local Taxation Bureau,this paperintroduces the current situation of economic tax,analyzes the influence of preferential policies in different years,and compares with the last time.By comparing the scale of the small low-profit enterprises and the revenue decrease before and after the preferential policies,the reason causing the change is analyzed in every quarter.By the questionnaire survey,the understanding of the tax policy and the tax authorities on job satisfaction are surveyed.Finally,we will discuss the weakness of small low-profit enterprises income tax preferential policy and provide suggestions for its improvement.