Research On The Implementation Of Preferential Tax Policies For Small And Micro Enterprises In A County

Nowadays,the development momentum of small and micro enterprises within the scope of our country is relatively stable,to effectively promote the rapid development of our economic and social,is an important support to expand employment and improve people’s livelihood.However,due to the small business scale and weak anti-risk ability of small and micro enterprises,coupled with the impact of the external economic environment,the difficult situation of small and micro enterprises has become increasingly prominent.In particular,the COVID-19 pandemic in 2020 has had a major impact on business operations,making it even worse for small and micro enterprises.At present,with the introduction and implementation of various tax policies,the relief of small and micro enterprises has achieved certain results.However,in order to truly solve the development dilemma of small and micro enterprises,it is necessary to find out the shortcomings of the implementation of tax preferential policies for small and micro enterprises,and put forward specific suggestions to optimize the effect of policy implementation.Based on Smith’s policy implementation model,starting from the four directions of ideal policies and target groups,this thesis carries out A scientific and reasonable comprehensive analysis on the actual implementation of tax preferential policies formulated by small and micro enterprises in A county.Based on the obtained research results,it can be seen that because these policies need to be optimized in the design process,tax authorities have low policy implementation efficiency,small and micro enterprises tax compliance is poor,and the policy implementation environment is not sound,the tax preferential policies formulated specifically for small and micro enterprises in A county have not achieved outstanding results in the actual implementation.In order to improve the implementation effect of these policies as much as possible,this thesis mentions four feasible suggestions: first,unify the definition of small and micro enterprises,fully listen to grassroots opinions,improve the stability and continuity of preferential policies;Second,improve the ability of tax authorities to implement policies,clarify the responsibility boundary of the two sides,optimize the allocation of grassroots human resources,and improve the precision of publicity;Third,enhance the awareness of small and micro enterprises to comply with the tax law,improve the internal management of small and micro enterprises,improve the understanding of small and micro enterprises’ tax policies;Fourth,we will improve the environment for implementing tax policies,include tax expenditures in local fiscal budgets,and build an information sharing platform.