Research On The Implementation Of Tax Preferential Policies For Small And Micro Enterprises

Small and micro enterprises have played a very important role in creating employment and promoting the upgrading of industrial structure.However,in the market competition,their competitiveness is relatively weak.The government must formulate effective tax incentives to support small and micro enterprises.In order to better promote the development of small and micro enterprises,China has also introduced various policies to support it.Tax incentives are a key factor in all support policies.The taxation department is the executive body of the tax incentives for small and micro enterprises,and its policy implementation behavior plays a vital role in the implementation of the policy.Improving tax incentives and improving the ability of tax authorities to implement policies is an urgent need to build a service-oriented society.This paper uses the public management theories such as the new public service and the Smith policy implementation process model,starting from the implementation of the tax incentives for small and micro enterprises in Wulanchabu,and implementing relevant survey data in combination with regional characteristics and policies to influence the taxation of small and micro enterprises.The factors for the implementation of preferential policies were analyzed.After research and analysis,it is concluded that in the implementation process of tax incentives for small and micro enterprises,policy preferential measures are not wide,policy implementation is not thorough,and lack of policy implementation supervision hinders the effectiveness of policy implementation.Through in-depth analysis and reference to the experience of other regions and countries,it is necessary to properly solve the problems in the implementation of tax incentives for small and micro enterprises.It is necessary to expand the scope of tax reduction,improve the ability of tax authorities to implement policies,strengthen risk management,and build good business environment and other aspects.