Research on preferential tax policies for small and medium-sized enterprises

School of Finance, Taxation and Public Management, Tianjin University of Finance and Economics, 300221 Tianjin, China

Corresponding author: 191070113@mail.sit.edu.cn

Abstract

The survival and development of enterprises depend on the market. Small and medium-sized enterprises (SMEs) can often seize the market opportunities left by large enterprises. Therefore, small enterprises and medium-sized ones have a good ability to grasp the market. At the same time, changes in market demand require enterprises not only to provide reliable products and high-quality services, but also to enable SMEs to make timely adjustments to market changes. Small and medium-scale companies are able to do this because of their small scale and flexible operations. On the other hand, the flexible operation characteristics of small-scale and moderate-sized taxers can make up for the limitation of scale, financial and other resources. Adjust the direction of production in a timely manner as well as avoiding industry risks. From the perspective of tax policies for SMEs, this paper analyzes the implementation status of tax policies for SMEs in Tianjin based on the existing preferential tax policies and official questionnaires.