Research On The Implementation Of Tax Incentives For Small And Micro Enterprises In N County And Countermeasures

With the vigorous development of China’s economy,small and micro enterprises have become an indispensable part of China’s national economic system.According to the report to the 20 th National Congress of the CPC,we will continue to focus on the real economy and support the development of micro,small and medium-sized enterprises.However,small and micro enterprises have the limitations of weak anti-risk ability,short life cycle,and high business risks.In particular,under the dual challenges of the epidemic and economic downturn,many small and micro enterprises are faced with the test of capital shortage and business difficulties.Survival and development have become the top priority for the management of small and micro enterprises.Therefore,in order to promote the development of small and micro enterprises and stabilize the macro-economic market,the government has introduced a series of preferential tax policies to support the development of small and micro enterprises.However,there is a certain distance between the introduction of policies and the implementation of policies,and the implementation effect of policies is a key factor affecting the high-quality development of small and micro enterprises.Based on this,this paper takes the implementation of preferential tax policies for small and micro enterprises as the entry point to study how to further improve the implementation effect of preferential tax policies,so as to ensure that policy dividends benefit small and micro enterprises and stimulate the vitality of market players.In this paper,N County located in the mountainous area of northern Guangdong is selected as the research object.Combined with the author’s own work practice,case analysis method,questionnaire survey method and in-depth interview method are adopted to demonstrate the implementation of tax preferential policies for small and micro enterprises in N County.In the argumentation process,the current situation of tax preferential policies for small and micro enterprises in N county is clarified through tax data,and the problems existing in the implementation process of tax preferential policies for small and micro enterprises in N County are identified by combining the results of questionnaire survey and interview.By using Smith’s policy implementation model,this paper analyzes the problems in the process of policy implementation from the aspects of policy itself,policy implementation subject,policy target group,policy implementation environment and so on.and the root causes of these problems are discussed.Finally,combined with the actual situation,the paper puts forward countermeasures and suggestions for optimizing the implementation effect of tax preferential policies for small and micro enterprises.It is found that the implementation of preferential tax policies for small and micro enterprises has played a certain role in promoting the development of small and micro enterprises,but there are shortcomings in the implementation of policies,including defects in policy design,insufficient policy implementation,low tax compliance of small and micro enterprise taxpayers,insufficient external environment for policy implementation and so on.The root causes are mainly due to the imperfect tax preferential policy system,the lack of policy implementation capacity building of policy organs,the limitations of small and micro enterprises,the immature environment for policy implementation and so on.In order to make the implementation effect of the preferential tax policies for small and micro enterprises better,this paper puts forward four specific countermeasures,including improving the structure of the preferential tax system for small and micro enterprises,improving the ability of tax authorities to implement policies,improving the cognition and tax compliance of small and micro enterprises,and optimizing the environment for policy implementation.These measures are aimed at further improving the effect of policy implementation.Let the preferential tax policies play a greater supporting role,promote the high-quality development of small and micro enterprises,and provide useful reference for the functions of tax departments,promote the systematic construction of preferential tax policies.