Research On The Influence Of Enterprise Income Tax Preference On The Absorption Of Employment In Small And Micro Enterprises

As we all know,the employment issue has always been an important issue concerning people's livelihood in the economic development.It is important to promote the development of small and micro enterprises.Because it is conditions to promote the healthy operation of our economy.As an important means of government support,tax incentives have a certain impact on the level of employment.However,the current researches focus on the impact of tax policy on company performance and its impacts on employment scholars have little research.Tax incentives as an important means of government support for small and micro enterprises on the level of employment there is a certain degree of impact,but what kind of impact?Is the impact positive,negative or causal?There are very few existing achievements.In order to enrich the research content in this field,this paper takes the small and micro enterprises through the relevant data provided by Yancheng IRS to look for the mechanism of these and laid the theoretical foundation.The research content of this paper is divided into the following aspects.First of all,we understand the status of research at home and abroad through the access to relevant literature.Second,we define the standards according to the relevant laws and regulations to,analysis status and characteristics of small and micro enterprises.Third,we check the specific contents of preferential tax policies for small and micro enterprises in our country and summarize their characteristics.Then we take Yancheng small and micro enterprises in Jiangsu Province as the research object and collect relevant financial and non-financial data.Based on the studies of other scholars,a model was established using the corporate income tax reduction as an independent variable,the employment growth rate as a dependent variable,and other related variables,and SAS software was used for regression and correlation analysis.Through empirical analysis,the tax incentives for corporate income tax have played a role in promoting the employment of employees in small and micro enterprises.Finally,this paper examines the impact of tax incentives on employment by examining the relationship between the employment growth rate of small and micro enterprises and tax incentives by taking the small and micro enterprises in Yancheng.On this basis,it will provide some reference to the perfection of preferential tax policies for small and micro enterprises.