Research on the Implementation of New Tax Break for Micro and Small Companies

Abstract

The development of micro and small companies has always been the focus of social attention. Due to the impact of the epidemic, the state has continuously issued a series of new tax policies, and the preferential strength for micro and small companies has increased unprecedentedly, which has effectively promoted the resumption and sustainable development of micro and small companies. Taking micro and small companies as the main research object, this paper investigates and analyzes the current situation of the implementation of the new tax break for micro and small companies, explores the existing problems, and puts forward effective suggestions for the implementation of the new tax break for micro and small companies, so as to promote the improvement of the new preferential tax policies for micro and small companies.