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Web of Proceedings - Francis Academic Press

Dilemma and Way of Tax Reduction for Small and Micro Enterprises

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DOI: 10.25236/aeiit.2022.031


Xianyun Xu, Haibin Yang

Corresponding Author

Haibin Yang


Small and micro enterprises take a vital role of national economic and social progress, and their development is crucial to stabilizing the macroeconomic market, promoting China's economic activity, promoting China's high-quality development and ensuring employment. In view of the implementation effect of tax reduction policies for small and micro enterprises in Value-Added tax and enterprise income tax, the research shows that :(1) There are various ways of tax incentives for small and micro enterprises, and special industries can comprehensively consider the business scale, profit level and other factors to check and collect; (2) The tax burden of small and micro enterprises is basically reasonable, but there is a large room for tax reduction; (2) The preferential intensity of turnover tax is small, which restricts the transformation of China's tax system from indirect tax to direct tax. From the perspective of maximizing the degree of burden reduction, the results of hierarchy analysis show that the tax rate weight of tangible chattel leasing and financial insurance service is the highest. In the future, tax reform should be deepened in the direction of precise corporate bailout, optimization of tax structure and improvement of service efficiency.


Tax reduction, Small and micro enterprises, Tax system transformation