Investigation And Analysis On The Tax Situation Of Small And Micro Enterprises In Wuhan City

Cracking the spring breeze of reform and opening-up face,it has been 20 years since the first wave of the sea tide,now the nation's start-ups will once again the spring breeze blowing through the earth.Our numerous small micro enterprises have sprung up speared out,almost become the important pillar of the national economy in our country,which makes our country's economy to keep stable and healthy growth.In recent years,the frequent small micro enterprise support policies,in order to help small businesses in the survival and development of all sorts of difficulties,especially those who experienced a financial crisis in 2008 small micro enterprise,these important initiatives will be conducive to enhance the vitality of the whole economic market.Small micro enterprise group,on the other hand,is a powerful sponge,absorption of unemployment of come off sentry duty of countless people,as well as fresh graduate graduation draws near,is to maintain social stability,promote the stable and continuous development of people's life.Support the development of small micro enterprise means to create more jobs in the society,solve the problem of the people's livelihood,promote the sustainable and healthy economic growth.But in the real economic activity,small micro enterprises because of the capital,the problem such as slow development,weak in the economy as a whole has always been in a relatively weak position in the market.This article first expounds the concept of small micro enterprises,relevant policies and tax situation,by collecting 694 small micro enterprises as samples,according to the small micro enterprise of the industry,region,registered capital,bank of make out an invoice,the basic situation,the VAT payable,tax,enterprise income tax and stamp duty is payable classification statistics,found that small micro enterprise pay taxes through the aspects of a series of abnormal phenomenon,and then analysis the current small micro enterprise tax environment in wuhan city of some disadvantages,and these problems by small micro enterprises,tax authorities,national policy three aspects interact with each other,and then through to the United States,Germany,Italy,South Korea,Japan of the related tax policy support of small and medium enterprises on introduction and analysis of combined with the actual situation of wuhan small micro enterprise tax,to find a way suitable for small micro enterprise income tax in wuhan city.All in all,wuhan should be to improve the small micro enterprise tax policy,vigorously support the development of small micro enterprises,under the propulsion of comprehensive camp to increase,promote social fairness,redistribution of resources,economic order health sustainable development.