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