Author(s)

Yan Jin, Lin Lianhua

Corresponding Author

Yan Jin

Abstract

In today's society, small-scale profit-making companies have become the main way for people to obtain employment. As the core force, they have promoted the progress and development of our society. In order to expand the development scale of small and micro enterprises and improve the employment rate, the state has issued many tax relief policies and preferential strategies. These tax reform policies will play an important role in small and micro enterprises. This article will further explore the impact of tax reform policy on small and micro enterprises.

Keywords

Small low-profit enterprises, Tax relief, Value-added tax