Research On Income Tax Preferential Rights For Small And Micro Enterprises

As an important market entity,small and micro enterprises are the main engine of economic growth,the reservoir to ensure employment,and the ballast stone for maintaining market stability.When small and micro enterprises face development bottlenecks,the government’s preferential tax policies are crucial to their development,especially income tax as a direct tax,its tax reduction effect is direct and efficient.Since the promulgation of the Enterprise Income Tax Law,China has successively introduced a series of preferential income tax legal systems,endowing small and micro enterprises with preferential income tax rights,and helping small and micro enterprises to solve problems to a certain extent,but the implementation effect of the system has been discounted for some reasons,income tax incentives for small and micro enterprises are not fully guaranteed.Based on this,this paper studies the legal regulation of preferential income tax for small and micro enterprises,and discusses this issue from the following four aspects:Chapter 1,Introduction.It mainly introduces the research background and significance of this problem,the research status and research results of this problem at home and abroad,and introduces the research route and writing method of this paper.Chapter 2,the small and micro enterprises enjoy income tax preferential analysis of legal theory.Firstly,it compares several easily confused concepts and defines the concept of small and micro enterprises as "small and micro-profit enterprises".Secondly,it enumerates the manifestations of the right of preferential income tax for small and micro enterprises,and discusses the specific characteristics of small and micro enterprise income tax preference from the perspective of the period of tax preference and the realization of policy objectives.Then,combining the social status and influence of small micro enterprises,the basic principles of our tax law,discussing the necessity and legitimacy of small and micro enterprises enjoying preferential income tax rights.Chapter 3,comprehensively considers the legislative status of the right of preferential income tax for small and micro enterprises in our country and examines its problems.Pointing out the reasons for the weak protection of income tax preference for small and micro enterprises in our country at the present stage from the perspective of legislative protection and law enforcement protection of rights.Specifically,it includes the lack of principled norms,the uncoordinated structure of income tax preferences,and the way to realize the right of income tax preference is not smooth.These problems have affected the assistance effect of the right of preferential income tax in our country,and cannot really help small and micro enterprises achieve the expected goal of tax reduction.Chapter 4,responds to the above questions one by one.Combining with my country’s specific legal environment and drawing on foreign excellent legislative experience,it proposes specific measures such as the establishment of principled norms,enriching the forms of income tax preferences,and helping small and micro enterprises enjoy "one-stop" income tax preferences,in order to help small and micro enterprises truly enjoy the right of preferential income tax and achieve the goal of tax reduction,which will help the overall development of China’s economy.