Study On The Implementation Of Preferential Tax Policies For SMEs

With the continuous deepening of the reform of China's economic system,SMEs have become an important carrier for mass entrepreneurship and innovation.They have an irreplaceable role in increasing employment,promoting economic growth,technological innovation and maintaining social harmony and stability.Social development has important strategic significance.While small and medium-sized enterprises have brought prosperity to our economy,there are also problems such as the small scale of operation and weak resistance to stress.The strength of policy support and the level of tax burden directly affect the survival and development of SMEs.In recent years,under the request of the state to deepen the reform of "streamline administration,delegate powers,and improve regulation and services",the concept of "taxpayer satisfaction" has emerged as the times require.The State Administration of Taxation entrusted professional third-party research institutes to use effective research methods to collect and evaluate taxpayers' satisfaction,so as to timely understand the taxpayer's satisfaction level,focus of attention and demand suggestions,and further grasp the taxpayer's demands and opinions.The "tax preferential related work" of the taxpayer satisfaction survey covers three secondary indicators of "easy procedures","timely handling" and "implementation in place".Especially in the past two years,it has focused on the investigation of the implementation of tax preferential policies for SMEs.The level of taxpayer satisfaction can reflect the implementation of preferential tax policies to a certain extent,and is an important indicator of tax compliance.According to data from taxpayer satisfaction surveys in 2019 and 2018,the tax authorities of Guangdong Province and Guangzhou scored lower than the national average scores in “tax preferential related work”,ranking them in the middle and lower reaches of the country,which is in line with that of Guangdong Province and Guangzhou.The level of economic development does not match.In the long run,poor implementation of preferential tax policies will become an important factor restricting the healthy development of SMEs.This article uses the Laffer curve and Smith policy implementation theory,taking Guangzhou Z District as an example to analyze in depth the problems of the Z District Taxation Bureau in the promotion,acceptance,implementation,approval and other aspects of SME tax preferential policies,combined with taxpayer satisfaction The indicators of the survey are compared and analyzed one by one to find the shortcomings.By drawing on the advanced experience of implementing preferential tax policies for SMEs at home and abroad,and using research methods such as questionnaire surveys,interview surveys,data analysis,and comparative analysis,we explore the improvement directions for the effective implementation of preferential tax policies for SMEs in order to promote taxpayer satisfaction Enhancement and create a good tax environment for the development of SMEs.