| This paper studies the present situation of small and micro enterprises in Area C and the implementation of preferential tax policies for small and micro enterprises,discuss the implementation of preferential tax policies for small and micro enterprises in Area C,based on Smith’s policy implementation model,analyzes the problems in the implementation of preferential tax policies in Area C,at the same time,it puts forward corresponding solutions to various problems,I Hope to help small and micro enterprises in Area C enjoy preferential policies better,promote enterprise development.In the process of research,the author adopts questionnaire survey,interview and inductive analysis,organize and summarize the basic data obtained from questionnaires and interviews,four factors surrounding Smith model,This paper introduces the implementation status of preferential tax policies for small and micro enterprises in Area C from four aspects: policy formulation,implementing agencies,target groups and policy environment,It is concluded that there are four problems in the implementation of preferential tax policies for small and micro enterprises in Area C: excessive policy discretion,mismatch between executive ability and policies,difficulty for target groups to grasp policies and insufficient information sharing among enterprises,the reasons behind the analysis can be summarized as the imperfect tax policy formulation,the need to improve the professional level of the personnel of the executive agencies,the low tax compliance of the target groups and the immature policy implementation environment,finally,the scientific and feasible optimization path for Area C is obtained,first of all,we should strengthen the scientific nature of policy making,secondly,it is necessary to strengthen the executive ability of executive agencies and increase basic investment,it is also necessary to improve the tax-related business ability of target groups,finally,we should build a good policy environment. |
