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New Combined Tax Support Policy in the Post-epidemic Era Research to Help the Development of Small Micro Enterprises

In: Proceedings of the 2023 3rd International Conference on Enterprise Management and Economic Development (ICEMED 2023)

Author

Listed:
  • Jiayi Ma

    (Yunnan Normal University, College of Economics and Management)

  • Yalan Sun

    (Yunnan Normal University, College of Economics and Management)

Abstract

Small micro enterprises have made great contributions to China’s economic development. However, due to their own characteristics of small scale, single business and lack of own cash flow, the chance of bankruptcy is greatly increased when small micro enterprises face difficulties. The sudden outbreak of the new crown epidemic has brought a huge impact on small micro enterprises, which not only have difficulties in generating business revenue but also have to bear heavy production costs. The state has also introduced corresponding tax incentives in time to protect small micro enterprises. By investigating the satisfaction of small micro enterprises with the new combined tax support policy, we find out the problems and challenges faced by the policy and its implementation, and put forward constructive suggestions to improve and promote the development of the new combined tax preferential policy.

Suggested Citation

  • Jiayi Ma & Yalan Sun, 2023. "New Combined Tax Support Policy in the Post-epidemic Era Research to Help the Development of Small Micro Enterprises," Advances in Economics, Business and Management Research, in: Gaikar Vilas & Jing Gao & Xi Chen (ed.), Proceedings of the 2023 3rd International Conference on Enterprise Management and Economic Development (ICEMED 2023), pages 332-337, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-224-8_42
    DOI: 10.2991/978-94-6463-224-8_42
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