Research On The Implementation Of Strategic Preferential Policies For Small And Micro Enterprises In Qujing City

With the rapid development of China's economy and society,small enterprises and micro-enterprises have become an important force supporting the market economy of our country,playing an absolutely irreplaceable role in promoting the stable development of the social economy,especially in solving the problem of population employment and promoting technological innovation.However,due to the small scale of enterprises,lack of capital,insufficient personnel capacity and other reasons,small and micro enterprises generally have problems such as high operating cost,low anti-risk ability and heavy tax burden.In recent years,in order to reduce the financial burden on small micro enterprise,enliven the market,the Ministry of Finance and administration of taxation has formulated the basket for small micro enterprises preferential tax policies,in fact,to a certain extent,is also true that for small micro enterprises to reduce the burden,stimulate the market vigor,but small micro enterprises preferential tax policies are still exist many problems need to be solved urgently in.This article through to our country current of all kinds of preferential fiscal and taxation policies for small micro enterprise are reviewed and summarized the current policy characteristics and possible problems,and extract the finishing qujing city small micro enterprises enjoy preferential policies of all kinds of data in this study and the author's working practice,using the analysis model,proposed by Smith from the body of the absolute ideal policy,policy implementation,policy target group,and set out four dimensions of the various environmental factors for small profit-making enterprise introduced the situation of the implementation of the preferential policies in qujing to conduct a comprehensive research and analysis,Research results indicate that the key factors of policy execution effect finally not only the policy itself,also will be affected by other factors,these factors include the policy implementers efficiency height,degree of the understanding of the policy target group of policy implementation and policy implementation,social environment factors such asmaturity,qujing small micro enterprises in all kinds of preferential policies on the execution result of flaws.In order to improve the qujing small micro enterprise of various kinds of preferential tax policy implementation effect,reduce taxes,power companies to grow,we must from the abundance of the policy,tax cuts,the coverage of continuous adjustment of the current our country the tax preferential policies,to build a reasonable,complete and scientific fiscal and taxation system,continuous learning,to improve the policy execution efficiency of the taxation authority,continue to optimize the tax service quality,cultivate taxpayers tax law respect degree,strengthen tax,accounting policy counseling methods,improve the ability of small micro enterprise tax,the improvement of social environment of policy implementation,strengthen the coordination mechanism between departments,We should build a legal,fair and efficient tax handling environment,which fully reflects the effect of preferential policies given by the state to small and low-profit enterprises.