Research On Preferential Tax Policies To Promote The Development Of Small And Micro Enterprises

At present,the number of small and micro enterprises in China is huge,and the number of employees is increasing year by year.They are an important part of market players and play an important role in expanding employment,promoting stable economic development and maintaining social stability.In recent years,in order to support the development of small and micro enterprises,China has introduced a number of fiscal and tax policies,tax preferential policies is an important one,playing a role that can not be underestimated.Due to their small size and vulnerability to environmental impact,the preferential tax policies adopted by the government can have a greater effect on small and micro enterprises than on large enterprises.However,although the Chinese government has strongly supported the development of small and micro enterprises through fiscal and taxation policies,compared with developed countries,the average life of small and micro enterprises in China is still too short--less than 3 years.Based on this,this paper takes small and micro enterprises listed on gem as the research object,aiming to study how to better promote the development of small and micro enterprises by using tax incentives,and help enterprises to extend their survival time and grow stronger.In order to achieve the research purpose,this paper firstly analyzes the mechanism of the influence of tax incentives on the development of small and micro enterprises by using relevant theories of economics,summarizes the relevant factors that may have an impact on the development of small and micro enterprises,and empirically analyzes the degree of influence of various factors.Then the development status of China’s small and micro enterprises and the current tax policy,will be compared with the situation in developed countries,according to the summary of China’s tax incentives in promoting the development of small and micro enterprises in the problems.In order to solve these problems,this paper combines empirical analysis and international experience to propose that the development of small and micro enterprises can be promoted by improving the tax preferential policy system for small and micro enterprises,improving the tax preferential management system for small and micro enterprises,improving the pertinence of tax incentives,and improving supporting tax measures.