| Issue |
E3S Web Conf.
Volume 253, 2021
2021 International Conference on Environmental and Engineering Management (EEM 2021)
|
|
|---|---|---|
| Article Number | 03056 | |
| Number of page(s) | 5 | |
| Section | Environmental Equipment Engineering Management and its Technical Application | |
| DOI | https://doi.org/10.1051/e3sconf/202125303056 | |
| Published online | 06 May 2021 | |
Tax Planning for Small and Micro Enterprises under the Influence of the 2019-nCoV
Taxation, School of Finance and Public Administration Yunnan University of Finance and Economics Kunming, Yunnan
Corresponding author: 707957131@qq.com
Due to the sudden outbreak of the 2019-nCoV, many small and micro enterprises are facing great challenges, such as high operating costs, difficulty in returning to work and production, and shortage of cash flow. Starting from the current situation and problems faced by small and micro enterprises under the 2019-nCoV, this paper analyzes the tax planning from six basic strategies for the small and micro enterprises, combined with a number of new fiscal and tax policies issued by the government, which not only reduces the tax burden, but also contributes to effective corporate performance management and sustainable development.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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