Dissertation
Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

Problems and Countermeasures of China’s Tax Policy for SMEs

Author ShaoHui
Tutor ShenRongHua
School Suzhou University
Course Public Administration
Keywords Small and medium enterprises Tax policies Changzhou
CLC F812.42
Type Master's thesis
Year 2012
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From the view of the economic development process of many countries, small and medium enterprises (SMEs) play an increasingly important role. SMEs have become an important force in promoting economic development and maintaining social stability in both developed and developing countries. It has become a common practice to support the development of SMEs by tax policies.This thesis starts from the concept of SMEs, then with a systematic analysis of the status of the survival and development of SMEs. It sorts out the current tax policies for SMEs, and analyzes the effect of tax policies on the operation of SMEs from different angles and levels, followed by the empirical analysis on survey statistics of tax burden as well as demand for tax policy reforms and for tax service of SMEs in Changzhou, to identify the shortcomings and their causes of current SME tax policies in our country.This article draws on the successful experience of the SME tax policies of the United States, Canada, France, Japan and other countries, combined with China’s practical conditions, and provides the goal of perfect the SME tax policies in China. Based on the tax principles theory, it suggests a tax principle of fair, efficient and in line with national conditions, and specific measures to improve the legal system for SMEs, diversify tax incentives system, and enhance the level of tax services.

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