สิทธิและประโยชน์ทางด้านภาษีอากรสำหรับวิสาหกิจขนาดกลางและขนาดย่อม

Abstract

Small and medium enterprises are considered a very large section of business in Thailand and very important for economic and social systems.  These enterprises contribute value in economic system regarding job creation, value-added, and income generation by being manufacturers, distributers, and service providers including types of business structures combining ordinary persons, juristic persons, or community enterprises. The state has formulated policies aimed to promote small and medium enterprises in forms of giving rights and benefits concerning taxation to stimulate competitiveness of these businesses. This article presents rights and benefits of taxation for small and medium enterprises according to Revenue Code Act as supporting tools for managing small and medium enterprises in Thailand.