< p > according to the Circular of the Ministry of Finance and the State Administration of Taxation on the issue of preferential tax policies for small and small enterprises, it is stipulated that the scope of the small and small enterprises that enjoy half the preferential tax policy for enterprise income tax from January 1, 2014 to December 31, 2016 will be expanded from the annual taxable income below 60 thousand yuan (including 60 thousand yuan) to the annual income tax rate of less than 100 thousand yuan (including 100 thousand yuan). From the year December 31, 2016 to December 31, 2016, the number of small profits enterprises with a small amount of annual taxable income will be increased from less than $60 thousand.

It is estimated that about 41 thousand and 400 small and micro enterprises in Shanxi province have benefited from this policy after the extension of the preferential income tax scope for small and micro enterprises, which has increased by 14 thousand and 500 yuan before the policy adjustment and the tax reduction is 103 million yuan. The tax burden of small and micro enterprises has been reduced again, which helps to enhance the vitality of the development of small and micro enterprises in the province, and further play its positive role in promoting economic development and promoting social employment.

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< p > one is to intensify policy propaganda.

The tax authorities at all levels of the province, combining the "convenient spring tax action", make full use of tax websites, 12366 hotlines and SMS, tax service office announcements and other carriers to publicize the specific contents of preferential policies for small and micro enterprises in all sectors of society. At the same time, relying on taxpayer's home and taxpayer schools, actively carry out preferential tax procedures, half tax collection, pre payment and remittance taxes to ensure that all eligible enterprises can enjoy national preferential policies in a timely manner.

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< p > two is comprehensive optimization < a href= "//m.pmae.cn/news/index_c.asp" > Tax Service < /a >.

In view of the fact that small and micro enterprises have more tax payers and less tax capacity, we should make full use of < a href= "//m.pmae.cn/news/index_c.asp > tax > /a > collection and management data, and actively analyze and sort out taxpayers who meet preferential conditions, and do well in policy push services and business counseling.

At the same time, simplify the management mode, that is, small and micro enterprises can calculate their own income tax preferences according to their own conditions in advance payment, and then report the total number of employees and assets to the competent tax authorities for record after the final settlement is completed.

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< p > three is the analysis of policy effect.

We should follow up and ask questions about the implementation of the a href= "//m.pmae.cn/news/index_c.asp" > small and micro enterprises < /a > income tax preferential policies, solve the problems arising from the implementation of the policies in a timely manner, do a good job in the statistical analysis of the tax preferences granted by small and micro enterprises, grasp the number of households enjoying preferential policies, the proportion of tax deductions, the existing problems, and the situation of year-on-year increase and decrease, and carry out the evaluation of the effects of preferential policies.

According to statistics, the small and micro enterprises that meet the requirements in the first quarter have enjoyed preferential income tax of 18 million 600 thousand yuan.

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< p > four is the index system of performance evaluation.

The implementation of the preferential policies for small and micro enterprises will be decomposed into phases and matters, and be included in the performance evaluation index system of all levels of national tax organs. The tax authorities at all levels should make every effort to carry out policy implementation and ensure that preferential policies come into effect.

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