Supporting Small and Medium-sized Enterprises to Resume Production During the Epidemic Effect Analysis of Tax Policy

At the beginning of 2020, the spread of COVID-19 brought a huge impact on China's national economy and social life. Sudden outbreak of SMEs daily production and management and future development suffered a heavy blow, SMEs into a very embarrassing plight. As an indispensable part of the national economy and a major participant in market economic activities, it is of great significance to help SMEs mitigate the impact of COVID-19 and promote their resumption of work and production is of great significance for the comprehensive implementation of the tasks of "stability on the six fronts" and "security in the six areas". Based on the global spread of COVID-19 epidemic, this paper reviews the tax and fee reduction policies issued by the central and local governments since the epidemic, analyzes the effects of the corresponding policies on the resumption of work and production of SMEs, and puts forward suggestions to further improve the effect of tax policies to support SMEs to tide over the difficulties and help their development.