A Study On The Effect Of Preferential Tax Policies For Small And Micro Sized Enterprises

Small and micro enterprises are important economic units in the development of our national economy.They are small in scale and limited in capital,but they are important special forces to promote China’s economic development and maintain social stability.However,many of the characteristics of Small and micro businesses that they are in a weak position in the market competition,especially in recent years,high cost,lack of financing channels,problems of poor ability to resist risks exposed one by one,which makes the development of Small and micro businesses into a downturn.The Chinese government realized that facing the plight of the development of Small and micro businesses,so as to boost the development of Small and micro businesses,the government established a variety of platforms in many areas,issued a series of preferential tax policies,to help them tide over the difficulties.In this series of policies to boost the development of small and micro enterprises,the effect of preferential tax policy is the main concern of all sectors of society.Therefore,this paper closely studies the effect of tax incentives for small and micro enterprises in a city,and the idea of boosting the development of small and micro enterprises runs through the full text.First of all,the small and micro mechanism of enterprises and its important position,Small and micro businesses preferential tax policies,as well as Small and micro businesses preferential tax policy effect measure is discussed;secondly,based on a questionnaire survey in Small and micro businesses on the tax burden index,financial capability index,social contribution index Analysis on the current China’s small and micro enterprises preferential tax policies expansion effect,found in Small and micro businesses preferential tax effect is not ideal,and analyzes the causes of the situation;finally,learn from foreign experience,from reasonable and perfect the preferential tax policy,tax cuts to establish three aspects of effective tax collection mechanism and fees of both and put forward the upgrading of China’s small and micro enterprises preferential tax policy suggestion effect.