Analysis Of Tax Reduction Effect Of Small And Medium Enterprises In China

Small and medium enterprises are an important part of China's national economy.They are large and energetic and are indispensable for promoting China's economic development and maintaining social stability.With the slowdown of domestic economic growth and the increase in foreign trade frictions,the development environment faced by small and medium enterprises is becoming more and more severe.Especially in recent years,the problems of high financing costs and poor anti-risk ability of small and medium enterprises have been infinitely magnified,making small and medium enterprises enter a period of development downturn,and the weak position in market competition is more prominent.In order to solve the development problems of small and medium enterprises,help small and medium enterprises out of the predicament,and promote the healthy development of small and medium enterprises,the government has formulated and implemented a series of tax reduction policies to help them tide over the difficulties.In order to study the role of tax reduction policies for small and medium enterprises,this paper focuses on the theme of tax reduction effects,and analyzes the effects of tax reductions in recent years and the impact of tax cuts on the benefits of small and medium enterprises.At the same time,in order to promote the promotion of tax reduction for small and medium enterprises,this paper will promote the concept of small and medium enterprises development throughout the full text.This article consists of six parts.The first part includes the research background,research significance,literature review;the second part introduces the theory of tax reduction policy to support the development of small and medium enterprises;the third part analyzes the status quo of tax reduction of small and medium enterprises and the effect of tax reduction;the fourth part is reduced by empirical analysis.The impact of tax on the efficiency of small and medium enterprises is to study the effect of tax reduction for small and medium enterprises in the micro aspect.The fifth part analyzes the problems existing in the tax reduction policy of small and medium enterprises in China.The sixth part proposes countermeasures based on foreignexperience.This paper is mainly based on the relevant theories of enterprise performance evaluation proposed by domestic and foreign scholars,and combined with the data of small and medium enterprises financial statements in recent years,to study the impact of current tax incentives on small and medium enterprises.The research conclusions show that the comprehensive tax burden rate is significantly negatively correlated with financial indicators such as sales profit rate and operating income growth rate,which reflects that tax incentives can not only improve the profitability of small and medium enterprises,but also promote their growth.On this basis,the problems of the preferential tax policies for small and medium enterprises currently implemented by me are summarized: the proportion of indirect taxes and direct taxes is too high,the stability of preferential policies is insufficient,the preferential policies are not systematic,and the tax collection and management system is flawed.By drawing on the foreign tax incentives for promoting the development of small and medium-sized enterprises,we finally proposed four proposals to further reduce the turnover tax rate such as value-added tax,improve the stability of tax incentives,improve the tax incentive system,and establish an effective tax collection and management system.Problems with tax incentives.