Proceedings of the International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects (JAHP 2016)

Research on Reasonable Tax Avoidance of Small and Medium-sized Enterprises

Authors
Mingyue Liu
Corresponding Author
Mingyue Liu
Available Online August 2016.
DOI
10.2991/jahp-16.2016.21How to use a DOI?
Keywords
small and medium-sized enterprises; reasonable tax
Abstract

Under the background of market economy, in order to pursue maximization of economic benefit, it has been one of the major events for the small and medium-sized enterprises to reduce their tax burden through reasonable tax avoidance on the premise of not violating the laws and regulations, which may reduce the enterprises' tax burden to a certain extent. In this paper, the analysis is made in terms of reasons and negative effect against the overweight tax burden of Chinese small and medium-sized enterprises, and some suggestions about how to avoid taxes reasonably are proposed.

Copyright
© 2016, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects (JAHP 2016)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
August 2016
ISBN
978-94-6252-226-8
ISSN
2352-5398
DOI
10.2991/jahp-16.2016.21How to use a DOI?
Copyright
© 2016, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Mingyue Liu
PY  - 2016/08
DA  - 2016/08
TI  - Research on Reasonable Tax Avoidance of Small and Medium-sized Enterprises
BT  - Proceedings of the International Conference on Judicial, Administrative and Humanitarian Problems of State Structures and Economical Subjects (JAHP 2016)
PB  - Atlantis Press
SP  - 89
EP  - 92
SN  - 2352-5398
UR  - https://doi.org/10.2991/jahp-16.2016.21
DO  - 10.2991/jahp-16.2016.21
ID  - Liu2016/08
ER  -