Discussion on the influence of preferential tax policies for Small andMicro enterprises in China

Zhaoting Zhang

Abstract


Small and micro enterprises are an integral part of the enterprise group. They drive the development of society and are also one of the foundations of social and economic development. The division and definition of small and micro enterprises have different connotations in different periods. The preferential tax policies of small and micro enterprises include both the turnover tax incentives such as VAT tax and the income tax incentives such as enterprise income tax. The implementation of preferential tax policies promotes the healthy development of small and micro enterprises.

Keywords


small and micro enterprises; preferential tax policies; influence; suggestions

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References


State Administration for Industry and Commerce.叶 Report on the Development of National Small and Micro Enter- prises曳 (Abstract) [EB/OL]. (2014-03-31)

ZhenDong Chen. The voice of structural tax cuts is high. China Taxation. 2012 Fourth Issue

JiangYu Xia, YanYun Liu. Research on the Tax Preferen- tial Policy System for Small and Micro Enterprises Based on Corporate Social Responsibility [J]. Business Eco- nomics Research, 2015, (15): 88-90.




DOI: https://doi.org/10.36012/ems.v1i2.1832

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