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Based On The Supply Side Of The Structural Reform Of Small And Medium-sized Enterprises Tax Cuts Down The Negative Policy Study

Posted on:2020-08-11Degree:MasterType:Thesis
Country:ChinaCandidate:L ChenFull Text:PDF
GTID:2439330572980292Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Since 2011,China's economy has bid farewell to the rapid development of the past 30 years and has entered a new normal.There have been a series of problems such as the decline in demographic dividends and the irrational economic structure,and the lack of innovation in enterprises,resulting in a lack of core competitiveness.The effectiveness of policy management based on the demand side is also gradually decreasing,and the supply-demand relationship is facing structural imbalances.In view of this,the Party Central Committee first proposed the concept of "Supply-side Structural Reform",hoping to reduce the operating costs of enterprises from the supply side,stimulate market vitality,and enhance the endogenous power of economic development to ensure the medium-and high-speed growth of China's economy.In 2017,the Trump administration of the United States proposed a series of tax cuts to return manufacturing to the United States,forcing China to face the pressure of tax cuts.As an important part of the national economy,SMEs not only promote the development of the national economy and technological innovation,but also greatly ease the employment pressure in China and make important contributions to the realization of social stability.SMEs are the most dynamic market players,with rich business projects and a wide range of operations,involving almost all areas of economic society and people's livelihood.Compared with large enterprises,SMEs are more sensitive to the market,have a strong sense of competition,and have a fast response.They are more motivated and efficient in research and development and transformation of innovation results.A series of features such as improving product quality,promoting technological progress,enhancing innovation,and promoting industrial optimization and upgrading are all in line with the characteristics of Supply-side Structural Reform proposed by China,which shows that SMEs are much to be done in the background of Supply-side Structural Reform.Therefore,one of the goals of promoting supply-side structural reform is to reduce the tax burden of SMEs,stimulate the market vitality of SMEs,and increase productivity levels to create more wealth.However,due to the constraints of SMEs themselves and the external competitive environment,many problems have been encountered in the process of growth and development.As a powerful means for the government to help SMEs develop,taxation policies will also have certain shortcomings and defects with the development of practice.Therefore,studying the policy measures to help SMEs reduce taxes and reduce losses in the context of supply-side structural reform has important practical significance for the sustainable development of China's economy.This paper selects the tax reduction and reduction policy of SMEs as the research object.Firstly,it studies the tax burden of small and medium-sized enterprises from the macro and micro levels,and uses the combination of theory and empirical analysis to analyze the factors affecting the tax burden of SMEs.Then,from the perspective of supply-side structural reform,it sorts out China's policy of supporting tax reduction and reduction of small and medium-sized enterprises,and on this basis,it mainly sorts out the current foreign fiscal and taxation policies to help the development of small and medium-sized enterprises,and then proposed policy recommendations for further tax cuts and reductions for SMEs in the context of supply-side reform.
Keywords/Search Tags:supply-side structural reform, SMEs, Tax burden, Tax cuts down the negative
PDF Full Text Request
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