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The Analysis Of Tax Incentive Policies On Small And Medium-sized Enterprises Performance

Posted on:2017-05-03Degree:MasterType:Thesis
Country:ChinaCandidate:T YanFull Text:PDF
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The small and medium-sized enterprises in the development of the national economy is an important role.First of all,the number of small and medium-sized enterprises involve wide,widely distributed in all areas,which is the important driving force in our country economy with sustained,rapid and stable growth.Secondly,most small and medium-sized enterprises are labor-intensive enterprises,could absorb town of rural surplus labor force,as the main body of place for employment.Neverthless,the weakness of small and medium-sized enterprises,including on a smaller scale,in market competition in a weak position,the ability of resisting the market risk is weak,the government introduced a series of preferential policies on boosting the development of small and medium-sized enterprises,in order to further promote the increase of the small and medium-sized enterprises in the development of market economy the role of social jobs and promote industrial upgrading.To delve into the national related preferential policies for small and medium-sized enterprises on the impact of enterprise development,this paper takes the central region of small and medium-sized enterprises as the research object,During the study,first of all,through literature analysis,analysis of small and medium-sized enterprises and preferential tax policies related to the empirical analysis,collecting related data of small and medium-sized enterprises in anfu county of jiangxi province,by means of SPSS descriptive statistics and multivariate Logistic regression model,the three main factors were selected for analysis,including the own characteristic of small and medium-sized enterprise,the preferential tax cognitive characteristics and the characteristics of the changes after the implementation of the policy.So as to draw relevant conclusions.The research results show that the preferential tax policy has a tendency characteristics,to promote the development of parts enterprises in the county economy,and animal husbandry fishery,software and high-tech services and transportation related to labor intensive industry such as business tax incentives are more obvious,to strengthen their own understanding of the policy,attaches great importance to the degrees,and improve enterprise operating income is also an effective way to improve the preferential tax policy evaluation.This article is from the point of the small business tax payment main body to analyse preferential tax policies for the development of the enterprise itself.Based on the research conclusion,this article puts forward policy Suggestions as follows: to allocate the preferential tax policy reasonablely;To speed up the adjustment economic structure;Strengthen tax authorities to improve small and medium-sized enterprise awareness in preferential tax policy,and make full use of the preferential tax policy,promote the small and medium-sized enterprises of the national economy motivated,get more and long-term development.
Keywords/Search Tags:Small and Medium-sized Enterprises, Preferential Tax, Multivariate Logistic regression, Anfu county
PDF Full Text Request
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