Ưu đãi thuế đối với các doanh nghiệp nhỏ và vừa góp phẩn phát triển kinh tế tư nhân

Abstract

In recent years, regulations on corporate income tax incentives for small and medium-sized enterprises in Vietnam have been improved to be more consistent with the actual situation in order to improve management efficiency and ensure public safety. and support business development.
However, in the process of implementing policies and regulations on corporate income tax incentives for small and medium-sized enterprises, there are still some limitations, requiring further improvement of the tax management system for small and medium enterprises. with this object. Therefore, the content of this article is to identify difficulties and inadequacies in the legal provisions on tax incentives for small and medium-sized enterprises in the private economic system, and at the same time propose a number of appropriate solutions to improve the incentive mechanism, ensure the sustainable development of the private economy in particular and the economy in general.