Research On The Implement Of Tax Relief Policy For Small And Micro Enterprises In Q County

In the general environment of China’s current market economy,Small and micro enterprises are a very important component of the market economy to promote the stable development of a great role,it can invigorate the economy,increase employment and transform the industrial structure.The most obvious characteristics of small and micro enterprises are small scale,less capital,less restrictions than large enterprises,involving more industries,suitable for smaller operators,active market,and solve the employment problem.However,due to insufficient funds,vulnerable to the economic environment,poor liquidity and other reasons,the enterprise’s life cycle is often short.The government promulgates a chain of tax reduction policies in 2019,for the long-term development of enterprises,the activation of market vitality to provide policy support.As the Department of Policy Implementation of the tax authorities,how to make the smooth implementation of preferential policies to achieve results is also an important part of policy implementation.This paper will Q county as a specific research case,first introduce the basic situation of Q county,the present situation of small micro enterprise and tax relief,summary of the county small micro enterprise tax relief policy implementation,combined with the county small micro enterprise questionnaire survey,from the policy itself,execution subject,execution object,implementation environment several aspects of mining problems,and analyze the cause of the problem,and then according to the actual situation of the county and the analysis results,we take some countermeasures to make the policy have a better result in Q County.