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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on Tax Preferential Policies for Optimizing Business Environment

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DOI: 10.25236/ieesasm.2020.001


Jia Yidan, Liu Guoan

Corresponding Author

Jia Yidan


In recent years, the Party Central Committee and the State Council have highly supported the construction of a business environment, and introduced a series of tax policies aimed at promoting the development of market entities, especially small and medium-sized enterprises. The main contents include continuing to reduce the burden and taxation of market entities, and facilitate taxation conditions. The protection of the legal rights of market players has played a vital role in optimizing the business environment, and has achieved certain results. However, there are still some problems in the implementation of current tax preferential policies, such as whether the tax burden can continue to be reduced, tax service capabilities need to be improved, and risk prevention and control capabilities need to be strengthened. In the face of these deficiencies, further research on preferential tax policies is needed to create a tax preferential environment that is burden-reducing, efficient, and ruled by law.


Business environment, taxation, preferential policies, tax and fee reduction