Study on the Tax Burden of Small and Micro-Enterprises
Baozhen Hou, Ming Lei
Available Online April 2017.
- https://doi.org/10.2991/iemss-17.2017.262How to use a DOI?
- Tax Burden, Small and Micro Enterprises, Policy Study
- Small and micro enterprises are an important part of Chinese economic lifeline, play a decisive role in promoting national economic development, solving employment and enhancing comprehensive national strength. In the deepening development of economic globalization today, small and micro enterprises due to tax burden is too heavy, there has been development bottleneck. In view of this, this article analyzes the present situation of tax burden of small micro enterprises in China, and puts forward countermeasures to improve the operating environment of small micro enterprises.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Baozhen Hou AU - Ming Lei PY - 2017/04 DA - 2017/04 TI - Study on the Tax Burden of Small and Micro-Enterprises BT - Proceedings of the 2017 International Conference on Innovations in Economic Management and Social Science (IEMSS 2017) PB - Atlantis Press SP - 1426 EP - 1431 SN - 2352-5428 UR - https://doi.org/10.2991/iemss-17.2017.262 DO - https://doi.org/10.2991/iemss-17.2017.262 ID - Hou2017/04 ER -