| Small and micro enterprises,as an important component of China’s market economy,play a crucial role in developing the economy,stabilizing prices,and providing employment.However,with the complex and severe economic environment at home and abroad in recent years and the limitations of small and micro enterprises themselves,they are facing many challenges in their development process,such as financing difficulties,high tax burden pressure,and a lack of professional talents.In order to help small and micro enterprises overcome difficulties and develop smoothly,China has continuously introduced various policies in terms of tax incentives for small and micro enterprises to alleviate their tax pressure and strive to create a favorable environment for their business development.Strongly supporting the development of small and micro enterprises is not only beneficial for improving national living standards,developing market economy,and increasing social productivity,but also for enhancing China’s comprehensive national strength.Studying the impact of tax preferential policies on the development of small and micro enterprises,the shortcomings of preferential policies themselves,and how enterprises can better utilize preferential policies to promote their own growth are of great significance for the survival and development of small and micro enterprises in China.This article mainly focuses on the tax preferential policies enjoyed by small and micro enterprises in China.Through a combination of literature analysis,comparative analysis,theoretical research,and empirical research,it analyzes the differences in tax preferential policies between domestic and foreign small and micro enterprises,as well as the current status and problems of tax preferential policies for small and micro enterprises in China.Using empirical research to prove that tax incentives for small and micro enterprises can improve their profitability,which is largely beneficial for the development of small and micro enterprises.Starting from the main types of value-added tax in turnover tax and enterprise income tax in income tax,this study delves into the tax payment situation of value-added tax and income tax for two small and micro enterprises A and B under tax preferential policies.Through representative two enterprises,the current status and shortcomings of tax preferential policies for small and micro enterprises in China are summarized,and targeted policy suggestions for improving tax preferential policies for small and micro enterprises in China are proposed.During the research process,through extensive literature review and in-depth analysis of the specific situation of tax preferential policies in enterprises A and B,as typical cases,the impact of tax preferential policies on small and micro enterprises was analyzed.Company A is a small-scale start-up small and micro enterprise,mainly analyzing the impact of tax preferential policies on Company A from the perspective of value-added tax,while Company B is a large-scale small and micro enterprise,Undertaking more corporate income tax,the analysis is mainly conducted from the perspective of corporate income tax.The two companies largely reflect the main problems faced by small and micro enterprises in China,such as insufficient tax incentives,incomplete tax incentives,lack of legal protection for tax incentives,and inability of taxpayers to enjoy tax incentives due to their own abilities,Furthermore,based on different issues,it is proposed that the current Chinese government and tax authorities should increase tax incentives in various aspects such as the starting point,collection rate,and tax rate;Secondly,legislation is adopted to ensure the rigidity of tax incentives for small and micro enterprises,and appropriate subsidies are given to practitioners of small and micro enterprises to encourage and support more high-quality talents to join the development process of small and micro enterprises;Finally,enterprise managers can regularly hold lectures on online or offline tax incentives,allowing employees to fully understand tax incentives and policies.Starting from these aspects,it can better promote the development of small and micro enterprises. |
