Research On Tax Support Policy Of Private Enterprises Under The Impact Of The Serious Epidemic

Since the reform and opening up,China has experienced two major outbreaks of SARS and COVID-19,both of which constituted major public emergencies and seriously affected the steady development of China’s economy and society.The epidemic has caused economic retrogression and brought a disastrous blow to a large number of enterprises.During the COVID-19 epidemic,The GDP growth rate of Gui Gang City was 5% in the first quarter of 2020,8.1 percentage points lower than that of the same period in 2019.Due to the lack of direct financial support,private enterprises have received greater impact and weaker ability to resist risks in the major epidemic.General Secretary Xi Jinping put forward that private economy is the main market entity.It is an important task to study the tax support policies for private enterprises under the impact of the serious epidemic.This study combs the tax support policies issued by governments at all levels under the two major epidemics,reflects the effectiveness of the policies through economic and tax related data,and adopts the form of questionnaire survey and field research to find out the problems existing in the policy formulation and implementation,such as limited support,scattered policies,insufficient enterprise enjoyment and high implementation cost,and analyzes them The deep-seated reasons mainly include financial pressure,inadequate publicity and guidance,imperfect policy design,nonstandard information management and information system,and imperfect supervision system.Finally,it puts forward some suggestions from four aspects: accelerating the reform of tax system,broadening the channels of propaganda and guidance,improving the policy design,supporting information system and supervision system.