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1、AbstractABSTRACTForthereformandopeningupofChina,smallandmicroenterprisesmushroomingeversince,havebecameimportantpartsofthenationaleconomy,andlaidasolidfoundationforthesocietywiththeirstabledevelopments.Inrecentyears,thesmallandmicroenterprisesplayanirrepl
2、aceableroleinincreasingemployments,creatingwealthandpromotingtaxdevelopmentsofthestate.Especiallysincethe18thNationalCongressoftheCommunistPartyofChina,smallandmicroenterprisesdeveloprapidlyandplaymoreimportantroleinsocialandeconomicdevelopments.However,b
3、ecauseoftheinfluenceofthefinancialcrisisathomeandabroad,smallandmicroenterprises,duetotheirweakcapacitytoresistrisk,arefacingaseveretestintheirlong-termdevelopment.Thisarticlemainlyanalyzesthesmallandmicroenterprises’presentdevelopmentsituation,theirtaxbu
4、rdenandcausesofoverweighttaxburden.Besides,itwillgiveexemplificationofsmallandmicroenterprisesofTongLucountyaboutfiscalandtaxpoliciesaswellasinadequacy.Alsoitwillputforwardreasonablesuggestionsoffiscalandtaxpoliciesonsmallandmicroenterprises’development.T
5、hispapermainlyinvolvessixparts:thefirstpartistheintroduction,whichintroducesthebackgroundandsignificanceofthisresearch,themaincontentandthinking,researchmethodsandinnovations.Thesecondpartdiscussesthetheoryoffiscalpolicyandadministration,includingpublicfi
6、nancetheory,thetheoryofpublicadministration,businessmanagementtheory.ThethirdpartistheanalysisoffiscalandtaxpolicytopromotethedevelopmentofsmallandmicroenterprisesinTongLu,andgivingtheexistingproblemsaccordingtotheactualsituation.Thefourthpartisthecaseof"
7、TianHecompany",withtheanalysisoftheimpactoffiscalpolicyandtaxpolicyonthecompany.Thefifthpartisthefiscalandtaxpolicyrecommendationstopromotethedevelopmentofsmallenterprises,combiningwithpastexperiences.Thesixpartistheconclusionandprospect.KeyWords:smalland
8、microenterprises;fiscalandtaxpolicy;taxburden;taxincentivesIII目录目录第1章绪论.................................................................................................................11.1研究背景与意义....................
