Study into the Tax Policies Towards Small and Medium Sized Enterprises in China

Authors

  • Dan Cheng
  • Yuxin Li

Abstract

In analyses of the role of taxation policy in the development of small and medium sized enterprises (SMEs) in China; this paper would firstly clarify the existing implementation of relevant tax policies, before exploring the empirical implications of these policies in relations to the development of SMEs. Then, through a comparative study with existing international tax policies for SMEs; and in highlighting of the differences between existing practices - a framework could be proposed in refinement of existing practices in furthering existing SME development.

Published

2021-10-05