Research On Tax Optimization Of Small And Micro Enterprises Under The Support Of Inclusive Tax

As an important part of China’s economy,MSMEs play a vital role in relieving the pressure of social employment,promoting the vitality of the general economic environment,and facilitating stable socio-economic development.However,due to constraints such as their small scale,low profitability and weak risk tolerance,MSMEs are still adversely affected by many external factors,have high daily business risks and are at a disadvantage in market competition.Since the end of 2019,the new coronavirus epidemic struck,the national economy suffered a heavy blow,there are countless micro and small enterprises have been strongly affected by the epidemic,this new coronavirus epidemic lasted for nearly three years,to the national economy,especially to the micro and small enterprises caused a bad impact,resulting in various enterprises not only difficult to create business revenue,but also need to bear heavy business costs.Under this circumstance,the state pays attention to the actual operation of micro and small enterprises,and according to the difficult business situation of micro and small enterprises,has introduced many inclusive tax policies for micro and small enterprises one after another to help and support micro and small enterprises,reduce the pressure and burden for micro and small enterprises,help micro and small enterprises rekindle their hope,resume work and production,and help micro and small enterprises overcome the difficulties.At present,most of the studies on inclusive tax relief for MSMEs focus on making suggestions on the current situation of policy implementation,and many existing studies use empirical methods to analyze the problem,and few of them are based on one or one enterprise to optimize their taxation.Based on an in-depth study of the rules and theories related to the application of preferential tax policies for small and micro enterprises,this paper analyzes the changes in tax burden of the main tax types and the impact on small and micro enterprises after the implementation of the current preferential tax relief policy for small and micro enterprises,analyzes the actual implementation of the preferential policies by combining the financial statements and tax payment situation of W enterprises,and studies This paper analyzes the actual implementation of the preferential policy,examines the problems in the implementation of the policy and proposes reasonable tax optimization suggestions.This paper analyzes and summarizes the implementation of the inclusive tax relief policy for small and micro enterprises,finds out the reasons for the problems in the specific implementation,and summarizes some targeted measures and suggestions for W company with the guidance of New Public Management Theory,Laffer Curve and other related theories,so as to provide countermeasures for small and micro enterprises to carry out targeted tax planning,thus reducing the burden of taxpayers and activating the development of enterprises.