Research on the Impact of Tax and Fee Reduction on the Vitality of Small
and Micro Enterprises: A Case Study of Hefei City, Anhui Province

LI Guang-long, JIN Ru-tao

doi:10.12152/j.issn.1672-2868.2021.04.005

2021 , Vol. 23 >Issue 4: 31 - 39

DOI: https://doi.org/10.12152/j.issn.1672-2868.2021.04.005

Research on the Impact of Tax and Fee Reduction on the Vitality of Small and Micro Enterprises: A Case Study of Hefei City, Anhui Province

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School of Economics, Anhui University, Hefei Anhui 230601

LI Guang-long

Received date: 2021-04-26

Online published: 2021-07-25

Supported by

AHSKZ2019D018；AHST2019011

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Abstract

Based on the questionnaire data concerning tax and fee reduction for small and micro enterprises in Anhui Province, this paper empirically analyzes the impact of tax factors and non-tax factors on enterprise vitality based on the ordered Logit model. The research findings are as follows: The implementation of tax and fee reduction policy is conducive to the improvement of the vitality of small and micro enterprises. Especially the reduction of tax burden has a more obvious effect on stimulating the vitality of small and micro enterprises. Moreover, tax and fee reduction has a more significant effect on the vitality of enterprises with a small number of employees and good tax credit rating. At the same time, non-tax factors such as employee quality and profitability will also directly affect the vitality of small and micro enterprises, and profitability and trade friction will indirectly affect the vitality of small and micro enterprises by adjusting tax and fee reduction policies. Based on this, we should pay attention to the tax and fee reduction level for small and micro enterprises with a certain scale; beware of the weakening influence of non-tax factors on the effect of policy implementation; make tax and fee cuts more targeted and lower the corporate income tax rate; improve the enterprises' tax rating so that they can accurately enjoy the policy benefits.

Key words： tax and fee reductions; small and micro enterprises; Logit model; non-tax factors

Cite this article

LI Guang-long, JIN Ru-tao . Research on the Impact of Tax and Fee Reduction on the Vitality of Small and Micro Enterprises: A Case Study of Hefei City, Anhui Province[J]. Journal of Chaohu University, 2021 , 23(4) : 31 -39 . DOI: 10.12152/j.issn.1672-2868.2021.04.005

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