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Need to modify: Title modification, similar to section 1.1, does not match the current situation of the impact of tax preferential policies on small-scale individual businesses.

Tiantian Wang, Jingjing Xiang, Ziyi Zhang, Xinyu Yi

Abstract


This article conducts an in-depth analysis of the actual impact of small-scale individual businesses in China under the current
tax preferential policies. By comparing the historical development and characteristics of tax preferential policies at home and abroad, this
study reveals the unique business characteristics of small-scale individual operators in China and the current fi nancial management and tax
burden issues they face. This article fu rther explores how tax incentives aff ect the operational effi ciency of individual businesses and how
these policies promote tax compliance behavior. The research results indicate that tax preferential policies have played a positive role in
enhancing the economic vitality of small-scale individual businesses and optimizing tax structures. At the same time, it also points out the
limitations of the current policy implementation process, providing empirical evidence for policy optimization.

Keywords


Tax preferential policies; Small scale individual businesses; Business effi ciency; Tax compliance; Financial management; Policy Impact

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References


[1]Haiyun Liu, Mengliu He. Research on the Impact of Financial and Tax Subsidy Preferential Policies on the Business Performance of Agricultural Listed

Enterprises [J]. Shanxi Agricultural Economy, 2023 (20): 151-153+165 .

[2]Huayong Wu. Analysis of the Impact of Tax Preferential Policies on technology-based Small and Medium Enterprises [J]. Anhui Science and Technology,

2022 (06): 40-42 .

[3]Yi Lan. Research on the Evaluation of the Implementation Effect of Tax Preferential Policies for Small and Micro Enterprises in Dongxing District,

Neijiang City [D]. Southwest University of Finance and Economics, 2022.




DOI: http://dx.doi.org/10.18686/modern-management-forum.v8i6.13200

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