Research On Social Fiscal And Tax Policy For Policy For Promoting Small And Medium Sized Enterprises Autonomous Innovation

Innovation is to promote a national economic growth and the source of power. The building of an innovation-oriented country is the strategic thoughts with comrade Jintao Hu as general secretary of the central committee. CPC report:to improve the ability of independent innovation, building the innovative country is the core of the national development strategy; the key is to improve the comprehensive national strength. Independent innovation helps to fully implement the scientific outlook; to promote our economic growth mode and optimize industrial structure, improve the social innovation ability is of vital significance. Independent innovation is the main enterprise. Whether in developed countries, or in developing countries, the small and medium-sized enterprises are in the pre-eminent place in the social economy. In China, for example, all enterprises in November of 2008, the small and medium-sized enterprises have 7335101, accounting for industrial enterprises above designated size 99.2%. From the perspective of production value, on November 2008, the small and medium-sized enterprises of the output value creation of service have approximately 75% of the urban and rural labor employment in small and medium-sized enterprises. A large number of employment opportunities are provided small and medium-sized enterprises in China, and they also create a lot of national wealth. Therefore, the small and medium-sized enterprises for independent innovation are the national independent innovation system is an important part of. In the global financial crisis to our country economy hit more and more serious, small and medium enterprises to improve its own independent innovation capacity and competitiveness is imminent.Firstly, this paper defines the small and medium-sized enterprises at home and abroad with the standard is discussed, and introduced the definition for small and medium-sized enterprises in China and classification standards. At the same time, the concept of innovation and innovation of the features are introduced, and on the basis of tax policy and independent innovation is analyzed.Secondly, based on the independent innovation of small and medium-sized enterprises SWOT analysis, understand the situation in the independent innovation of small and medium-sized enterprises with the advantages and disadvantages of the face, clear the opportunities and threats, and on this basis, the author will be small and medium-sized enterprises for independent innovation activity was divided into three stages, in different stages of small and medium-sized enterprises can enjoy preferential taxation policies and abroad are introduced, and the independent innovation of small and medium-sized enterprises to promote tax preferential policies in comparison to promote, independent innovation of small and medium-sized enterprises in the financial policy.Finally, in the theoretical analysis and practical discussion on the basis of this paper, perfecting the independent innovation of small and medium-sized enterprises to promote financial policy system and proposes countermeasures.