The Implementation and Effects of Small and Micro Enterprises—Based on Questionnaire Survey and Typical Investigation in Jiangsu Province
Abstract: Small and micro enterprises play an irreplaceable role in increasing employment, promoting economic growth, technological innovation and social harmony and stability. It is of great strategic significance for national economy and social development. To promote the further development of small and micro enterprises, this article first analyses the evolution of small business tax incentives in recent years, then goes further investigation and analysis of the relevant preferential tax policies in the implementation of the small business and its effects through questionnaire survey and the typical investigation, which proposes viable policy recommendations to help small and micro enterprises thrive.
文章引用: 徐媛媛 , 陆丹玲 , 朱贝贝 , 王 瑶 (2016) 小微企业税收优惠政策的落实情况及效应分析—基于江苏省问卷调查与典型调查。 商业全球化， 4， 57-64. doi: 10.12677/BGlo.2016.43008
 李辉. 促进我国小微企业发展的财税政策研究[A]. 2014, 09-00265-01.
 国家税务总局办公厅. 关于进一步加强小微企业税收优惠政策落实工作通知的解读[R]. 2014-10-20.