Keywords
Tax incentives
Policy analysis
Economic effects
Innovation strategy
Submitted : 2024-06-10
Accepted : 2024-06-25
Published : 2024-07-10
Abstract
This study conducted an in-depth analysis of the current tax preferential policies for small-scale individual businesses and compared them with similar policies both domestically and internationally, aiming to reveal the advantages and disadvantages of the current system. After examining the impact of these tax preferential policies on the economic status of individual business owners and the broader social economy, this article proposes a set of innovative tax preferential strategies based on theoretical foundations. By developing these innovative strategies and clarifying their implementation paths, the aim is to promote the sustainable and healthy development of small-scale individual businesses, thereby fostering comprehensive socio-economic progress. The conclusion of this study not only summarizes policy recommendations with practical significance but also provides theoretical support for the optimization and innovation of future related systems.
References
Huang B, 2020, Optimization and Adjustment Analysis of Value Added Tax Threshold, thesis, Jiangxi University of Finance and Economics.
Zeng G, 2019, Research on Tax Preferential Policies and Tax Planning Strategies for Small and Micro Technology Enterprises. Finance and Economics, 2019(30): 218–219.
Gu Y, 2019, Research on the Effectiveness and Improvement Strategies of the Online Tax System in Xuzhou City, thesis, Northwest A&F University.
Zhang Y, Zhou H, 2023, Empirical Testing of the Impact of Strategic Emerging Industry Policies on Corporate Cooperative Innovation. Statistics and Decision Making, 39(24): 58–63.
Zheng W, 2021, Research on the Impact of Fiscal Science and Technology Policy Incentives on the Efficiency of Enterprise Innovation-Driven Development, thesis, Chongqing University.
An Y, 2020, Text Analysis of Jilin Province’s Science and Technology Innovation Policy Based on Content Analysis Method, thesis, Jilin Provincial Party School of the Communist Party of China (Jilin Provincial School of Administration).
Liang J, 2021, Research on the Problems and Countermeasures of Deyang Municipal Government Promoting the Development of Small-Scale Agricultural Mechanization on Land, thesis, Sichuan University.
Hu L, 2024, Analysis of the Impact of Tax Incentives on Innovation Output Efficiency of Enterprises. Brand Marketing of Time-Honored Brands, 2024(7): 127–129.
Xie X, Shi Q, 2023, National “Five Year Plan”, Industrial Policy Support and Enterprise Innovation Strategies. Economic Journal, 40(3): 98–107.
Wang P, Li Y, 2024, Research on the Mechanism and Effect of Tax Incentives in High Tech Manufacturing on Enterprise Innovation Output. Modern Finance and Economics (Journal of Tianjin University of Finance and Economics), 2024(5): 95–110.
Hu J, 2023, Development and Application of Enterprise Tax Preferential Policy System, thesis, Henan University of Economics and Law.
Pan X, 2019, On Reforming Fiscal Policies to Promote Technological Innovation. Chinese Market, 2019(29): 46 + 53.
Yang C, 2020, Analysis of Favorable Financial and Tax Policies for the Development of Small and Medium-Sized Enterprises. Economic Management Digest, 2020(22): 14–15.
Su Y, 2021, The Supportive Role of Fiscal and Tax System Innovation on Small and Medium-Sized Enterprises. Finance and Economics, 2021(15): 175–176.
Li X, Guo F, 2021, Research on Tax Preferential Policies to Promote the Development of High Tech Enterprises in China. Economic Forum, 2021(9): 128–136.