Tax Problems of Small and Medium Sized Private Enterprises

DOI

10.2991/978-94-6463-874-5_93How to use a DOI?

Keywords

Small and Medium Sized Private Enterprises; Tax Risk Management; Problems and Countermeasures; Compliance and Efficiency Improvement

Abstract

In China’s economic system, small and medium-sized private enterprises occupy an important position, contributing a large amount of tax revenue, GDP and providing many jobs. However, due to their size and governance structure characteristics, there are shortcomings in tax risk management, and the risk of tax-related violations restricts their development. This study takes small and medium-sized private enterprises as the target, clarifies the enterprise size standard according to the relevant classification method, and analyzes its tax risk. The study finds that there are problems such as weak awareness of tax risk management among managers, failure to set up assessment and control mechanisms, poor communication of tax information, and the impact of uncertainty in the economic environment. In this regard, the study proposes countermeasures such as enhancing tax management awareness and planning ability, standardizing accounting and invoice management, strengthening communication and cooperation with tax authorities, and rationally responding to changes in the economic environment. The research results provide a management paradigm for SMEs to modernize their tax governance and increase efficiency in compliance and have certain policy revelation value for optimizing the business environment.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Jinghan Yan
PY  - 2025
DA  - 2025/11/03
TI  - Tax Problems of Small and Medium Sized Private Enterprises
BT  - Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025)
PB  - Atlantis Press
SP  - 810
EP  - 816
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-874-5_93
DO  - 10.2991/978-94-6463-874-5_93
ID  - Yan2025
ER  -