Research On The Implementation Of Tax Incentives For Small And Micro Enterprises In Anshun Cit

With the rapid growth of China’s economy and the diversified development of the market,small and micro enterprises as an important part of the national economy,have gained rapid development since the reform and development.In order to better serve small and micro enterprises,the state has formulated a series of preferential tax policies in terms of taxation,effectively reducing the tax burden of small and micro enterprises,enhancing the competitiveness of small and micro enterprises,and creating a good environment for the development of small and micro enterprises.However,due to their own weaknesses,small and micro enterprises are in many difficulties in the process of development,especially under the impact of the novel coronavirus epidemic,the development of small and micro enterprises is even more difficult.In this special period,the state introduced a number of combined preferential tax policies on the basis of the original inclusive preferential tax policies,which became a powerful means to support the production and development of small and micro enterprises.However,whether the formulation of these policies is in line with the reality,how the implementation of the policy by the executive organs,and whether small and micro enterprises can get real benefits as a result are all questions that need to be explored.This paper selects the implementation of preferential policies for small and micro enterprises in Anshun to conduct research,sorts out relevant literature and relevant preferential tax policies,uses the third phase Golden Tax system to extract and statistically analyze relevant data,issues questionnaires to target groups(small and micro enterprises),conducts in-depth interviews with tax personnel from different functional departments,and integrates theory with practice.Smith’s policy implementation model is used to carry out research from the four aspects of the policy itself,the implementing agency,the target group and the implementation environment,to deeply explore the implementation of the preferential tax policies for small and micro enterprises,the implementation problems and their causes,and to put forward targeted solutions,so as to promote the good and rapid development of small and micro enterprises and provide references for the formulation and implementation of relevant policies in the next step.