The Fiscal And Taxation Policies Research Of Promoting Development Of Small And Medium-sized Enterprises

Of SMEs as an important part of the market economy, the promotion of economic development, absorption of the role of employment and social stability has become increasingly highlighted, especially for our large population, the regional economic development, inconsistency of the healthy and rapid development of SMEs is more suitable for China conditions and economic development. SMEs have a low starting point, however, is not standardized and lack of technological innovation and a series of characteristics, not only from the macro fiscal policy is relatively weak on SMEs support and control, but also improve the management level and sense of innovation is to promote an important means of their good development. Fiscal policy of continuous improvement, indeed gradually reduce the burden on SMEs, such as the identification of standards for SMEs updated and refined, targeted to support and value-added tax of restructuring and mergers within and outside the corporate income tax. But China's current fiscal policy is also a lack of integrity in the system and the law on the level of promotion, communication and implementation of the policy process there may not be implemented and inefficiencies.Experienced a financial crisis sweeping the world, China's SMEs to accept a severe test in 2008, SMEs in some regions and industries decreased rapidly increase efficiency, losses, production cuts and the cut-off has increased. In particular, low-tech export enterprises has been hit hard, so that the import and export situation is particularly severe in China, but also further slowed the growth rate of GDP. In this regard, the central authorities issued a number of fiscal measures to support SME development, including government at all levels to increase special funds for SMEs and reduce SME tax burden. These policies for the recovery of business conditions and the promotion of economic development has played a positive role, but because of the historical legacy issues and the implementation of new policies that exist are still some shortcomings, there is still much to be support for SMEs and the development potential of space need for financial and tax policies to further regulate and continued support.In this paper, summarizing the changes in fiscal policy analysis to the advantages and disadvantages of SMEs, after that the old problems remain to be resolved with the new economic situation and the need to improve and improve other aspects of the legal and management, and multi-angle the use of fiscal policy to support our continued healthy and stable development of SMEs proposals.