On The Tax Burden And Tax Policy Of Small And Medium - Sized Enterprises In The Post - Crisis

Small and medium-sized enterprises (SMEs) are an important part of China’ssocialist market economy, have a special status. On the one hand, SMEs have madeimportant contributions in creating employment, paying taxes, and in conductingtechnological innovation, promoting economic growth. On the other hand, SMEsgenerally have small scale, are less competitive with operating low efficiency, andtheir development is faced with great difficulties. The global financial crisis in2008has brought a bigger challenge for the development of SMEs. In the post-crisis era,China ’s economy has entered an important stage of transition. Under this background,the government needs to give more attention and support to the development of SMEs.In this paper, I comprehensively analyze the tax burden of SMEs in China through therelevant data, from macro tax burden environment, micro-enterprise tax burden rate,tax compliance and other multiple perspectives, and find that the current tax burden ofSMEs in China is on the high side, which is not conducive to the long-termdevelopment of SMEs. Combined with China’s tax system and tax administration, Ianalyze the influential elements of the tax burden level for SMEs, points out theproblems. There are some unreasonable factors of tax policy design, and the taxpreferences are lack of comprehensive strength, the way of tax administration is notreasonable, the discretion of the tax authority is too large. Then, drawing lessons fromdeveloped countries such as the United States, Japan, South Korea, I make specificrecommendations of optimizing China’s SMEs tax policy in the post-crisis era. Asound system of tax policy should be established, the design of SMEs tax-relatedelements and the tax preferential policies should be optimized. The governmentshould standardize the tax management, strengthening the tax services, etc.