Notice of RetractionProbes into tax planning of SMEs

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

With the increased competition among enterprises, tax planning has become an effective path to gain competitive advantages. Currently small and medium sized enterprises have become an important part of our national economy. The biased concepts lead to weak implementation of SMEs tax planning. The lack of professional support limits the implementation of tax planning for SMEs. Therefore, relevant measures should be taken to strengthen publicity and education tax, to improve the tax laws and regulations, to increase the tax law enforcement and tax planning to prevent risks, to improve the operational capacity of professionals, to establish and improve the tax agency mechanism, to increase professional support, and to promote the development of SMEs tax planning, so as to guide and promote healthy development of small and medium sized enterprises.