Impact of Extension and Reduction Policies of Interprise Income Tax on Small and Medium – Sized Enterprises in Tu Son Town, Bac Ninh Province

  • Vũ Thị Hằng Nga
  • Trần Hữu Cường
  • Trần Hoàng Long


    This study was conducted to assess the impact of policies extending and reducing enterprise income tax on small and medium-sized enterprises (SMEs) in Tu Son town, Bac Ninh province. The study used secondary data from various sources, mainly from data of Tax Branch Tu Son town. In addition, primary data were collected by direct interviews of 310 respondents in 2013 including SMEs and tax officers using questionnaires. The comparative assumption method was used to assess the impact of policies and data were processed with Excel software. Research results indicated that the extending and reducing enterprise income tax have affected enterprise resources such as the ability to supply the capital of SMEs; number of employees; income of the employees; number of enterprise dissolution, bankruptcy, suspension of operations and inventory. In addition, the policy also has impacted to business operations, results and efficiency of SMEs.

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