Research on the Mechanism of China’s Tax Policies on Small and Micro Enterprises and the Path of High-Quality Development

DOI

10.2991/978-94-6239-719-4_38How to use a DOI?

Keywords

small and micro enterprises; tax policies; tax and fee reduction; high-quality development

Abstract

Small and micro enterprises constitute a vital component of the national economy, playing an irreplaceable role in stabilizing growth, expanding employment, and fostering innovation. In recent years, the state has successively implemented a series of tax and fee reduction policies, establishing a favorable policy environment for their development. Grounded in tax incentive theory, enterprise growth theory, and high-quality development theory, this paper systematically reviews the current tax preferential policies for small and micro enterprises in China. It further analyzes the mechanisms through which these policies impact such enterprises and explores effective pathways for them to achieve high-quality development by leveraging these incentives. The study reveals that tax policies significantly promote the development of small and micro enterprises by reducing operating costs, alleviating financing constraints, and guiding innovation investment. To fully realize policy dividends and achieve transformation, upgrading, and high-quality development, small and micro enterprises should focus on standardizing financial management, optimizing capital allocation, and prioritizing core business innovation.

Copyright

© 2026 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  - Yawen Lai
PY  - 2026
DA  - 2026/07/09
TI  - Research on the Mechanism of China’s Tax Policies on Small and Micro Enterprises and the Path of High-Quality Development
BT  - Proceedings of the 2026 6th International Conference on Enterprise Management and Economic Development (ICEMED 2026)
PB  - Atlantis Press
SP  - 334
EP  - 344
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-719-4_38
DO  - 10.2991/978-94-6239-719-4_38
ID  - Lai2026
ER  -