Tax Problems of Small and Medium Sized Private Enterprises

Jinghan Yan ()
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Jinghan Yan: Jilin University of Finance and Economics, School of Accounting

A chapter in Proceedings of the 2025 International Conference on Financial Innovation and Marketing Management (FIMM 2025), 2025, pp 810-816 from Springer

Abstract: 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.

Keywords: Small and Medium Sized Private Enterprises; Tax Risk Management; Problems and Countermeasures; Compliance and Efficiency Improvement (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-874-5_93

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DOI: 10.2991/978-94-6463-874-5_93

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