Author(s)

Pengfei Wang, Zhiqin Yu, Shiyi Deng, and Xijie Peng

Corresponding Author

Pengfei Wang

Abstract

The inclusive tax cuts of enterprises have been implemented in various cities. In order to explore whether the state's preferential policies for SMEs can bring substantial convenience to SMEs, this paper selects T City for research and analyzes the policy. effect. It mainly explores the substantive impact of the simple tax reduction on small and micro enterprises from both policy and tax rates, and provides guidance for the implementation of the department's policies.

Keywords

Small and micro enterprise; tax reduction; simple administration; substantive convenience