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

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

Authors
Jiayi Ma1, Yalan Sun1, *
1College of Economics and Management, Yunnan Normal University, Kunming, China
*Corresponding author. Email: 793767319@qq.com
Corresponding Author
Yalan Sun
Available Online 23 August 2023.
DOI
10.2991/978-94-6463-224-8_42How to use a DOI?
Keywords
Coronavirus; Tax support policy; Small micro enterprises
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.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2023 3rd International Conference on Enterprise Management and Economic Development (ICEMED 2023)
Series
Advances in Economics, Business and Management Research
Publication Date
23 August 2023
ISBN
978-94-6463-224-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-224-8_42How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Jiayi Ma
AU  - Yalan Sun
PY  - 2023
DA  - 2023/08/23
TI  - New Combined Tax Support Policy in the Post-epidemic Era Research to Help the Development of Small Micro Enterprises
BT  - Proceedings of the 2023 3rd International Conference on Enterprise Management and Economic Development (ICEMED 2023)
PB  - Atlantis Press
SP  - 332
EP  - 337
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-224-8_42
DO  - 10.2991/978-94-6463-224-8_42
ID  - Ma2023
ER  -