Research On The Tax Policy Of Zhangjiakou Supporting The Development Of Small And Mid-sized Enterprises

Small and mid-sized enterprises are the backbone power of the national economic system.They play an irreplaceable role in promoting the increase of employment.,improving people's livelihood and R & D innovation.In addition,they have been an important introduction to national economic development for a long time.But there are some characteristics for the sma ll and mid-sized enterprises all long,such as heavy tax burden,short survival time and crisis and emergency handling.In recent years,the economy of Zhangjiakou is in the critical period of the rapid development.Small and mid-sized enterprises in Zhangjiakou are facing the opp ortunities of the preparation work for the 2022 Winter Olympic Games,the supply-side struct ural reform,and the implementation of national anti-poverty policies.However,the current ta x policies can not effectively solve the problem of heavy tax burden and high rate-paying cost of small and mid-sized enterprises in Zhangjiakou,which is not conductive to their further de velopment.Based on New Public Management theory,and combined with the Tax Cost theory,this paper applies the methods of literature research,comparative analysis,questionnaire survey a nd statistical analysis to systematically analyses the current situation of the tax policies of Zha ngjiakou,as well as analyses the problems of supporting the development and expansion of s mall and mid-sized enterprises.By the analysis of the overall economic and tax data of Zhang jiakou,combined with the tax demands of the whole life cycle of small and mid-sized enterp rises,the paper analyses the causes of the policy problems,and obtains the perfect opinions of tax policy support for small and mid-sized enterprises.Firstly,based on the policy demands o f the whole growth cycle of small and mid-sized enterprises,we will come up with tax normat ive documents in line with the economic development of Zhangjiakou to support and encoura ge the characteristic industries of Zhangjiakou,in order to form a multi-directional guarantee mechanism of policy for small and mid-sized enterprises in Zhangjiakou.Secondly,the paying cost of enterprises can be reduced by simplifying the management mode,unifying the collecti on method and combining the collection period.Thirdly,we should apply modern information tools to improve work efficiency and taxpayer service efficiency,and provide services of taxrelated knowledge to tax officials and taxpayers in an all-round way,which can improve the quality of taxpayer service.In this paper,the author puts forward the above conclusions to pr ovide a reference for the tax job of Zhangjiakou from the perspective of a grass-roots tax cadre.