Research On The Implementation Deviation Of Preferential Tax Policies For Micro And Smallenterprises

Micro and small enterprises are the new force of the national economy and play an important role in stabilizing growth,expanding employment,promoting innovation,and prospering the market.In order to promote the survival and development of Micro and small enterprises,our country has formulated a large number of preferential tax policies for Micro and small enterprises for a long time.In terms of corporate income tax,value-added tax and "six taxes and two fees" and other taxes,tax refunds,tax reductions and exemptions,and delayed payment are adopted.And other ways,giving Micro and small enterprises great policy preferences.Especially since the outbreak of the new crown epidemic,the downward pressure on the economy has further increased,and the pressure on the operation of Micro and small enterprises has intensified unprecedentedly.There have been great breakthroughs in the number of policies and the intensity of preferential policies,which have provided huge policy support for Micro and small enterprises.However,it also needs to be noted that a series of policy implementation deviations have been exposed during the implementation of these preferential tax policies,resulting in the incomplete release of policy effectiveness and the waste of policy resources.These implementation deviations urgently need to be resolved.This article adopts the method of interview and case analysis,and through interviews with the grassroots tax managers of the taxation bureau of M District,obtains typical cases of implementation deviations in the implementation of preferential tax policies for Micro and small enterprises in District M,and based on the fuzzy-conflict theory Classify the many implementation deviations exposed in the case,and divide the implementation deviations exposed in the case into political implementation based on whether there is a major conflict between the implementation purpose and interest pursuit of the policy executor and the value orientation of the policy itself Deviation and implementation deviation in administrative execution,and bring the two types of deviation into the Horn-Mitter model for discussion,from five aspects: policy goal,system environment,execution method,characteristics of the executive agency,and the value orientation of the executor Factors,analyze the reasons that induce execution deviations,and try to explain the internal mechanism of the interaction between various factors,and find out the core factors that cause execution deviations.Finally,combined with the reality,from the above five aspects,according to the various factors that cause the deviation,give suggestions to solve the policy implementation deviation and eliminate the deviation,and find a long-term path to avoid the implementation deviation of the preferential tax policy for Micro and small enterprises.