Research On The Effect Of Tax Reduction And Fee Reduction Policy On Promoting The Development Of Small And Micro Enterprises

In today’s diversified economic development,small and micro enterprises play a vital role.They not only play an absolute role in quantity,but also play an important role in maintaining stable and healthy economic development.In recent years,China has taken many measures to support the growth of small and micro enterprises in an all-round way,which not only solves the problem of capital source of financing difficulties for small and micro enterprises,but also gives preferential tax treatment to small and micro enterprises,reducing tax rates and reducing taxes.Because small and micro enterprises are different from large enterprises,they are vulnerable to market economic fluctuations,the capital chain is easy to break,and the products are easy to be replaced.However,there is another feature: the benefits of preferential tax policies are easy to be reflected in small and micro enterprises,and tax preferences can effectively promote the development of small and micro enterprises.China has strongly supported the development of small and micro enterprises in finance and taxation,but due to various reasons,their average life expectancy is short,and there is still room for fiscal and taxation policies to promote their development.Based on this foundation,this paper takes the tax incentives involved in small and micro enterprises as the research object,focusing on how to make better use of tax incentives to further promote the development of small and micro enterprises and help small and micro enterprises enhance their vitality.In order to achieve the purpose of this paper,this paper uses the relevant theories of economics to analyze the role of tax reduction and fee reduction in business performance,expansion of reproduction,increased innovation input and development vitality;the theoretical knowledge is designed in the empirical study,and the reduction of tax and fee reduction is obtained through empirical research.The size of the improvement in the development capacity of small and micro enterprises by tax reduction and fee reduction.Then summarize the tax reduction and fee reduction policies for small and micro enterprises in my country,from the perspective of income tax,value-added tax and other taxes and fees,and summarize the existing problems through the current status of tax reduction and exemption and the status quo of implementing policies.At the end,it puts forward corresponding suggestions and measures to promote the development of small and micro enterprises according to the problems that arise in combination with the Smith policy implementation model.