Research On The Effects Of Preferential Tax Policies For Small And Medium-sized Enterprise Performance

Small and medium-sized enterprises act as an important force in the economic and social development of our country. The tax policy, on the other hand, as the tool of national economic macro-control,regulates the market healthy and orderly economic development and at the same time provides a lot of benefits for the development of small and medium-sized enterprises in China. Our country put forwards a lot of preferential tax policies to promote the development of small and medium-sized enterprises, the tax preferential policies for the development of small and medium-sized enterprises have a certain role in promoting, as well as national macroeconomic regulation and control of the economy. Then implement preferential tax policies projects will impact on enterprise performance, whether the preferential policies implemented between different enterprises have different performance influence, and how much influence degree and a series of problems are related to the effects of national tax regulation and the development of small and medium-sized enterprises. Therefore,further study of preferential tax project impact performance of enterprise performance, has important theoretical significance and practical significance. This paper references domestic and foreign scholars on corporate performance index system and model of classification, and combined with research institute to obtain specific data resources, and take a city of small and medium-sized enterprises enjoying preferential tax policies as an example, choosing strength of preferential tax. The research conclusions indicate that the strength of preferential tax has a significant positive correlation with the return on assets and return on sales. The enterprise type and the scale of tax have no significant affection on this positive correlation, but the changes of time sequence has. This paper proposed some suggestions from the side of the enterprise, the tax authority, the policy itself to promote tax policies.