Interpretation of Tax Preferential Policies and Tax Planning For Small and Micro Enterprises

摘要

In recent years, China has introduced various tax relief, financing tax support and other policies and measures to promote the development of small and micro enterprises. Many small and micro enterprises have maintained rapid growth under the stimulation of the “tax reduction and fee reduction” policy, which plays an important role in maintaining stable economic growth in China. This paper summarizes the tax preferential policies which are constantly updated by small and micro enterprises in China, studies the impact of various preferential tax policies on small and micro enterprises, and puts forward tax planning suggestions for applying the tax preferential policies summarized in this paper.