Study On Effect Evaluation Of Inclusive Tax Reduction Polic Y For Small And Micro Enterprises In Y Zone

The rapid development of small micro enterprises,the position of our market economy is increasingly prominent.However,due to its own weaknesses,it is facing many difficulties in its development and needs support from government departments.To promote the development of small and micro businesses,the government has introduced a series of universal preferential tax policies.Tax authorities have also done a lot of work to implement relevant policies,which is of great significance to the development of small and micro enterprises.However,in the implementation process of tax preferential policies for small and micro enterprises,there are problems such as uneven ability of tax personnel,poor publicity and guidance,and low internal implementation efficiency,which have adverse effects on the implementation of tax preferential policies for tax authorities and small and micro enterprises to enjoy policy dividends.To deeply understand Y area small micro enterprise general effect of preferential tax policies,this paper analyzes the basic situation of Y district revenue and small micro enterprise general preferential tax policy implementation present situation,through the influence small micro enterprise general factors of preferential tax policy research,find the Y area tax problems in the process of policy implementation,The evaluation model of the implementation effect of the inclusive tax preferential policy for small and micro enterprises in Y District tax Bureau is constructed,so as to scientifically and quantitatively evaluate the implementation effect of the policy implementation in Y District Tax Bureau.This paper selected the economy,efficiency,profitability,equity index of four types of class,total 16 level 3 indexes,set up small micro enterprise general Y district revenue preferential tax policy implementation effect evaluation index system,selection of the one thousand and one hundred respondents before tax payment,the questionnaire survey to study the index case,and set index weight using the analytic hierarchy process(ahp),The fuzzy evaluation method is used to analyze the implementation results of the recovered data.Finally,according to the results of the evaluation,the improvement measures are discussed one by one,and the implementation of the universal tax preferential policy is focused on meeting the needs of taxpayers and improving the level of policy implementation.It is expected that this study can not only find out the obstacles in implementing the universal tax preferential policy of Y District tax Bureau,but also improve the implementation effect of the universal tax preferential policy for small and micro enterprises,so as to provide reference for the implementation of the tax preferential policy in the future.