Research On Tax Burden Of Small And Medium-sized Enterprises Under The Background Of Structural Tax Reduction

Small and medium-sized enterprises(SMEs)in China account for more than 90% of the total number of enterprises in the country.They have always played an extremely important role in the development of our national economy.After the outbreak of the financial crisis in 2008,China's economic downturn was serious,small and medium-sized enterprises were the first to be affected,a large number of enterprises stopped working and production.In order to solve the problems of SMEs' development and stimulate economic recovery,China has steadily increased the efforts of reducing and loosening the burden of SMEs,and then began to implement the structural tax reduction policy.Whether the tax burden of SMEs is reasonable has become the focus of social attention.This paper mainly uses the theory of optimal tax system,and combines literature research with case analysis to study whether the tax burden of SMEs in A city is reasonable under the background of structural tax reduction.Firstly,this paper starts with the background and significance of the research on tax burden of SMEs,then elaborates the theoretical results of the research on tax burden of SMEs at home and abroad.Then,taking SMEs in A city as an example,this paper briefly expounds the development status and tax burden status of SMEs in A city,and analyses the existing problems of tax burden of SMEs in A city under the current tax system structure.High cost,unfair tax burden,small profit margin,etc.Based on the analysis of the causes of the problems,this paper puts forward some suggestions to rationalize the tax burden of SMEs: to establish a modern scientific tax management concept,to build a convenient and efficient tax business environment,to improve the supporting system for serving SMEs,and to build a relatively fair tax structure.This study is closely related to the current situation that the central government strengthens its support for SMEs and pays attention to tax reduction and fee reduction for SMEs.At the same time,it has a strong pertinence and guidance to the actual work,can fully apply the research results to practice to test,and has a strong reference significance for future tax collection and management work.