Academic Journal of Business & Management, 2021, 3(2); doi: 10.25236/AJBM.2021.030209.
Li Zihao1, Zhu Lingyu2, Zhang Yifan1
1. Anhui University of Finance and Economics, School of Finance and Public Administration, Bengbu, Anhui 233030,China
2. Anhui University of Finance and Economics, School of Economics, Administration, Bengbu, Anhui 233030, China
This study takes Huainan City, Anhui Province as an example, and obtains accurate data on the effectiveness of the new fiscal and taxation policies and the resumption of production of small and medium-sized enterprises through relevant surveys, and uses logistic regression models to statistically analyze the effects of the new fiscal and taxation policies of the country in helping enterprises to resume work and production. Key elements, and use the topsis method to build a comprehensive evaluation system for the effectiveness of new fiscal and tax policies to help small and medium-sized enterprises resume work and production under the background of the new crown epidemic. Finally, specific suggestions are put forward to encourage the government to continue to improve relevant fiscal and taxation policies and measures to help small and medium-sized enterprises resume work and production and develop healthy under the background of the new crown epidemic.
COVID-19, fiscal and taxation policies, SMEs, resumption of work and production
Li Zihao, Zhu Lingyu, Zhang Yifan. Investigation and research on the effectiveness of new fiscal and taxation policies in helping SMEs to resume work and production under the background of the COVID-19. Academic Journal of Business & Management (2021) Vol. 3, Issue 2: 44-50. https://doi.org/10.25236/AJBM.2021.030209.
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