Proceedings of the 2017 International Conference on Innovations in Economic Management and Social Science (IEMSS 2017)

Study on the Tax Burden of Small and Micro-Enterprises

Authors
Baozhen Hou, Ming Lei
Corresponding Author
Baozhen Hou
Available Online April 2017.
DOI
https://doi.org/10.2991/iemss-17.2017.262How to use a DOI?
Keywords
Tax Burden, Small and Micro Enterprises, Policy Study
Abstract
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.

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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  -