A Study On Tax Preference Of Small And Micro Enterprises In P City

As a new force of economic development,small and micro enterprises play an important role in absorbing capital,expanding employment,promoting transformation and upgrading.The implementation of tax incentives for small and micro enterprises can provide a more comfortable environment for the development of small and micro enterprises,and effectively help the steady development of smal l and micro enterprises.China's research on the issue of tax incentives for small and micro enterprises started late,but in recent years,the country has paid more attention to this issue and has issued a series of policies to support small and micro enterprises.P city has always attached great importance to this issue and strictly implemented various national policies.Practice shows that the preferential tax policies for small and micro enterprises in P city have achieved good results and have been well received by enterprises,but there are also some problems.This paper selects the P city as the research target,takes the problem of tax incentives for small and micro enterprises as the research object,uses a combination of theoretical research and practical research,uses tax-related theories and combines the actual situation of tax incentives for small and micro enterprises in city P.Analyze the effectiveness and existing problems,explore the problems existing in the implementation of tax incentives for small and micro enterprises in P city,and find out the causes of these problems while discovering the problems.First,taxpayers have limited control over policies,and the existing tax policy system is not complete,which is not conducive to taxpayers' learning and control.The second is that the existing policies have insufficient support for innovative small and micro enterprises,and the limited policy dividends enjoyed by enterprises are not conducive to encouraging technological innovation.Third,taxpayers' understanding of policy changes lags behind.As the effect of publicity is limited,many taxpayers are unable to understand relevant policies in time and fail to enjoy preferential treatment.Fourth,in the process of implementing preferential tax policies,loopholes such as misuse of policies and blind spots in supervision have been formed,which has hindered enterprises from enjoying preferential policies.This paper has fully studied the successful measures of tax preferences for small and micro enterprises at home and abroad,and learned from the advanced experience in different regions.Various tax incentive measures for foreign small and micro enterprises have been put forward earlier,and they can certainly be used for reference.Other cities in China also have their own unique aspects in the implementation of tax incentives for small and micro enterprises.Through analysis of these practices,find reference experiences for tax incentives for small and micro enterprises in city P,including strengthening publicity and training,and actively using the Internet Platform,etc.While improving the implementation of tax incentives for small and micro enterprises in P city,it also provides a reference for small and micro enterprises in other regions.Regarding the problems existing in the implementation of tax incentives for small and micro enterprises in P city,based on domestic and foreign experience.research and discussion,and put forward the following suggestions:First,we should establish a scientific and perfect system of preferential tax policies,guarantee policies by law and clarify standards by scientific policy system,so as to promote implementation;Second,we will increase preferential policies for innovative enterprises,guided by policy transmission,increase preferential policies for enterprises while lowering the recognition standards,so that more small and micro enterprises can enjoy greater tax preferences;Third,we should strengthen policy publicity.We should not only expand the policy publicity,but also explain it in depth,so that enterprises can understand the policies in detail and actively participate in tax preference;Fourth,we should take a variety of measures to ensure the implementation of the preferential tax policies,starting from strengthening the implementation,simplifying the process and improving the quality of service,and strengthening supervision so that the preferential tax policies can be implemented in place.Small and micro enterprises are active cells in the market economy,which provide power and support for economic development.The implementation of tax incentives for small and micro enterprises can effectively reduce the burden of enterprises,create a more favorable environment for the development of enterprises,promote the steady development of enterprises,cultivate new economic growth points,and better promote economic development.