Investigation on the Actual Tax Burden of Technology-based SMEs in Dongguan

DOI

10.2991/emle-18.2018.36How to use a DOI?

Keywords

technology-based; small and medium-sized enterprises; investigation on actual tax and fee burden; structural tax reduction

Abstract

The tax and fee burden in mainland China has as always been a disputable topic. However, whether the actual tax and fee burden of technology-based small and medium-sized enterprises at this level is high or low is actually more ambiguous. This paper takes the actual tax and fee burden of technology-based small and medium-sized enterprises in Dongguan city as the research object, takes Shenzhen Stock Exchange listed companies and the new Three-Board listed companies that meet the conditions of technology-based small and medium-sized enterprises in Guangdong province as a sample, and collects the cross-sectional data in 2016. Meanwhile, it selects and constructs the actual tax and fee burden indicators of key enterprises, and conducts an investigation and research on their actual tax and fee problems. At the same time, comparative analysis method is adopted to select homogeneous data from other cities in the Pearl River Delta to the comparative analysis, which make clear the true tax and fee burden of technology-based small and medium-sized enterprises in Dongguan and surrounding cities, so as to provide possible evidence for the reform of supply-side tax and fee.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Tang Yi
AU  - Lin Tsung-Te
PY  - 2018/12
DA  - 2018/12
TI  - Investigation on the Actual Tax Burden of Technology-based SMEs in Dongguan
BT  - Proceedings of the 4th International Conference on Economics, Management, Law and Education (EMLE 2018)
PB  - Atlantis Press
SP  - 211
EP  - 217
SN  - 2352-5428
UR  - https://doi.org/10.2991/emle-18.2018.36
DO  - 10.2991/emle-18.2018.36
ID  - Yi2018/12
ER  -