Research On The Optimization Of The Implementation Of Tax Preferential Policies For Small And Micro Enterprises In Qitaihe City

In the new era,small and micro enterprises are the new force of China’s construction and development.In recent years,the government has continuously issued preferential tax policies to support the development of small and micro enterprises.Small and micro enterprises have become the biggest beneficiaries of tax and fee reduction policies,and they are very suitable for survival in small and medium-sized cities.Qitaihe is a resource-depleted small city in northeast China.It is facing the problem of industrial structure upgrading and transformation.Supporting the development of small and micro enterprises is one of the keys to solve the problem.It is very important to optimize the implementation effect of tax incentive policies for small and micro enterprises by utilizing the relationship among implementing agencies,target groups and environmental factors,especially in the case of frequent policy changes and insufficient capacity of employees in small and micro enterprises.This paper finds that there are three problems in the implementation of the policy: the repeated assignment of inspection and supervision tasks,the low professional level and enthusiasm of tax officials,and the low efficiency of trans-department tax-related business handling.The optimization plan includes three main contents: the first is to reorganize the department setup and post responsibilities of tax authorities;the second is to focus on reforming the training and incentive mechanism of tax officials;the third is to promote the establishment of a new government service system of Qitaihe City.Safeguard measures mainly include system guarantee,talent guarantee and management guarantee,which is conducive to the smooth implementation of the optimization plan of the implementation of tax preferential policies for small and micro enterprises in Qitaihe City.