Study On Tax Burden Of Small And Micro Enterprises Under The Background Of Business Change

With the development of social economy,small and micro enterprises are playing an increasingly important role in the development of national economy,improving social innovation ability and solving the problem of people’s livelihood and employment.However,the current situation of China’s basic situation,small micro-enterprise development process is facing many problems,the most important thing is the financing problem is not resolved,followed by high labor costs,labor difficulties,corporate tax finance Significant problems.Therefore,how to solve these problems in the new economic environment,to achieve a good business development trend is now the vast majority of small and micro enterprises are facing difficulties.At present,the national government has been aware of these issues,and put forward a series of support policies,such as small and micro enterprises to provide tax incentives to provide emergency funding and other policies,but these policies are extremely short and is still in development Stage,the policy is extremely imperfect,from the perspective of long-term development,these policies can not solve the problem.Therefore,this paper studies the current situation and the existing problems of small and micro enterprises,draws lessons from foreign policies and measures in dealing with small and micro enterprises,and puts forward the solution to the current situation.The main purpose is to slow down the small and small enterprises in the state taxation Of the problem,thereby reducing the financial pressure of small micro-enterprises to promote its rapid development.The specific research process and content can be divided into the following aspects:First,the introduction part,mainly from the topic of the paper,research background and through a large number of research at home and abroad research status,and to sum up this,to determine the research program With the research process.Second,the general description of the small micro-enterprises in the tax aspects of the problems,the development process road is extremely difficult.Third,a large number of domestic tax research,to understand the reasons for the establishment of national policy and the development of history,small micro enterprises in this area of development status quo.Fourth,standing on the standpoint of the enterprise,analyze the consequences of the tax policy.Fifth,from the national aspects of research,to determine the state of small micro-enterprise development attitude.Sixth,the main study of the current national policy.Analysis of the state of small and micro enterprises for tax incentives and the reasons behind the motives,will be the development of small micro-enterprises which impact.Seventh,combined with small areas of Fujian enterprises to conduct a detailed study of small and micro enterprises to solve the problem of rationalization of financial recommendations.