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

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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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  -