Thein Novative Research On Finance And Tax Policies For Enhanceing The Development Of Chinese Small And Medium Scale Enterprises

The important roles the small and medium enterprises play in boosting the economics has been recognized world-widely. It has become a general practice to attach importance to the development of the small and medium enterprises and place it on a strategic basis. With more than 20 years of reforming and opening programmes, the small and medium enterprises have becoming increasingly important parts of the economic development of the state in our country. To boost the development of the small and medium enterprises, we set up a series of policies, most important parts of which are finance and taxation policies as the main means of macroeconomic management and the redistribution of the national income.Positive roles the series of favorable policies have played, they are just conceptual policies in a narrow sense other than content-comprehensive finance systems in a broad sense. While in the practice, they overweight the settings of the concerned policies and neglect the management of the policy efficiency and the manners of the policy execution, i.e. the research of the taxation collection and management. And they pay no attention to the construction of taxation service system, which is rather valued in the present internationally. And the settings of the policies focus only on taxation, almost without anything on finance. The aim of this article lies in making a breakthrough on the stereotypic...