A Study Of The Assisstance By Fiscal And Taxation Policy For Small And Micro Enterprises Development

Small and micro enterprises have become the emerging forces in China's economic development,in China's socialist economic construction,taxation,employment,and innovation play a major role.The party's 18th report has made it very clear that small and micro enterprises,especially small and medium-sized scientific and technological enterprises to strengthen the development of support.In the face of the current difficulties in the operation of small micro enterprises,the Ministry of Finance,the State Administration of Taxation and local governments have promulgated a number of targeted support policies,such as tax reduction,additional financing channels,raising tax collection points And a series of policy measures to help them out of the woods.Based on the theory of scientific development and dialectical materialism,this paper focuses on the adjustment of the industrial structure of small and micro enterprises in Tianjin,the fiscal policy of Tianjin and the municipal government of Tianjin,the financing difficulties,the enhancement of profitability,and the transformation and upgrading,independent innovation and so on.At the same time,110 Small and micro businesses that in Tianjin city of Hexi District as the object of study,the effect of tax on the industry small and micro businesses operating profit is studied using statistical methods of panel data.The purpose is to make Tianjin and even the country's small micro-enterprises to healthy and rapid development,but also can help the rapid economic development in Tianjin.This paper makes a detailed study on the application of the fiscal policy of the state and the Tianjin government to the small and micro enterprises in Tianjin.The first chapter is the introduction,mainly introduces the research background,purpose,significance,literature review,and research ideas,methods and innovation;the second chapter is the related theoretical overview of small and micro businesses and support the development of small and micro businesses;the third chapter is the status quo and taxation policies on support small and micro businesses and countries of Tianjin;the fourth chapter is the empirical analysis of fiscal and tax policy on incentive effect of small and micro enterprises in Tianjin;the fifth chapter is about the foreign experience of small and micro businesses enterprise fiscal and tax policy support successful reference;the sixth chapter supply side reforms under the background of small and micro businesses explore to improve the fiscal and tax support policies.