Small And Medium-sized Enterprises’ Tax Burden And Its Economic Effect

Small and medium-sized enterprise is the national economy pillar of strength, play a decisive role in economic development has a role. At the same time, the development of small and medium-sized enterprises to the external factor is very sensitive, especially the country is macroscopical of adjusting control policy and its changes in the international situation, to the small and medium-sized enterprise development is far-reaching.The focus of this paper is the small and medium-sized enterprise tax burden and its economic effect. Therefore, based on the related literature at home and abroad were reviewed on the basis of, first of all to the small and medium-sized enterprise tax burden effect undertook theoretical analysis, namely:through to the domestic small and medium-sized enterprise tax burden and tax burden is relatively heavy current situation analysis, cause analysis, mainly from the turnover tax, income tax, property tax, tax and local charge behavior proceed with, analysis shows that the high tax influence on small and medium sized enterprises:the impact of corporate tax compliance and internal development. Then, this paper made an empirical analysis of the effect of small and medium-sized enterprise tax burden, in the city, the status of small and medium enterprises and its overall benefits on the basis of investigation, through a questionnaire survey, the city, from on the whole and industry of city small and medium-sized enterprise tax bearing are analyzed, especially for small and medium-sized enterprise development influence. Finally, this paper put forward some conclusions and economic countermeasure, determined the relationship between economic development and tax burden; second, to find out the economic development of small towns in the presence of the tax burden and economic development between the contradictions and differences; third, for the construction of the responsibility on the basis of government and service government is a target, put forward to build perfect and reasonable tax burden on small town economic development countermeasure and suggestion.