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Research On Development And Tax Policy Of Small And Medium-sized Enterprises In Tianchang

Posted on:2011-06-15Degree:MasterType:Thesis
Country:ChinaCandidate:J H ChongFull Text:PDF
GTID:2189330332979496Subject:Public Management
Abstract/Summary:PDF Full Text Request
The healthy development of small and medium-sized enterprises is an important means of economy development, which is the soul of the national progress and an inexhaustible motive force of the countries'development. In China, the small and medium-sized enterprises is playing an increasingly important role in prospering economics, increasing employment, promoting innovation, adjusting the economic structure, nurturing new industry, building a harmonious society and increasing local fiscal revenue. In recent years, under the influence of financial crisis, small and medium-sized enterprises face a lot of problems such as development process slowing, benefit decreasement, losses expansion and bankruptcy increasement etc. To get out of this dilemma, not only should the small and medium-sized enterprises to strengthen self-construction, concerned the science investment, improve the management idea and promote enterprise image, but also need to rely on state support for tax policy, taxation to promote social development to improve people's livelihood development. Construction through tax policy to promote the further healthy development of small and medium enterprises is an important issue that local governments and taxation departments should concerned continuously.This paper makes a typical analysis with the development of small and medium-sized enterprises and the tax policy fuction of Tianchang to understand the tax policy's role in the development of small and medium-sized enterprises. Based on this, the paper analysis the current taxation policy problems furtherly,which faced by small and medium-sized enterprises, and what we should learn international experience of using tax policies to support the development of small and medium-sized enterprises from other countries, and finally propose a solution to promote the construction of tax policy.A great development has been made to the small and medium-sized enterprises in TianChang since reform and opening up, which play a great role in social and economic development. However they still face many difficulties, such as the poor general financing ability, unbalanced development, the lacking of innovation ability and the low quality of managers. The related tax policy to promote the development of small and medium-sized enterprises, not only include the value-added tax and enterprise income tax policy, but also include the high-tech industry, the key support policies as well as other the preferential policies. Tax policy can adjust and regulate distribution of income, and play a great role in guidance and supervision.Small and medium-sized enterprises are facing many tax policy issues now. Firstly, the tax policy of the existing tax system restricts their development, such as value-added tax system's discrimination and controlling for their development, the current income tax's restrictions on their development, and other tax's limit to their development; secondly, the preferential tax system is imperfect, which reflected in the the preferential tax policies are not scientific, systematic and normative and tax policy isn't flexible enough and can obstruct their self-directed innovation, and lack of corresponding policies to support small and medium enterprise human resources development; Thirdly, the tax collection and management service system needs further optimization, and the obedience of taxpayer in small and medium-sized enterprises should be improved.We should try our best to learn successful experience of useing tax policies to support the development of small and medium-sized enterprises from other countries in the world, making flexible and diverse development goals, taking effective mode of tax collection and management and giving more service, and less punishment. What is worthy of our attention is the tax policy which supports the development of small and medium-sized enterprises of United States, and France. These experience gives us a lesson that we should pay attention to the development of small and medium-sized enterprises to prevent over-collection; focus on developmem-oriented direction of SME; encourage technological innovation and upgrading of equipment; emphasis on services to reduce penalties, innovative tax system, improve efficiency of tax administration.There are many steps to promote the development of small and medium-sized enterprises, firstly, we should know and implement well the tax policy principle that support the construction of small and medium enterprise, and the following principles should be adhered to and implemented during the establishing and implement of tax policies that promote the development of small and medium enterprise,such as industry-oriented principle, tax fairness principle, and principle of sustainable development; Secondly, we should amend and improve the exsiting tax system,especially the amendment and improvement of exsiting VAT and the corporate income tax, meanwhile the other tax systems should also be revised and improved; Thirdly, we should enrich and improve the tax preference system, achieve the transform and and perfection of tax preference ways, and establish and implement the related policy that do good to self-innovation and HR development policy that do good to the development of small and medium enterprise; Fourthly, we should optimize and strengthen tax administration service system and further improve the tax collection system and strengthen tax service system energetically in order to constantly improve tax compliance of taxpayers of small and medium-sized enterprises to realize the new development of small and medium-sized enterprises.
Keywords/Search Tags:Small and medium-sized enterprises, Tax policy, Tax incentive, Tax service
PDF Full Text Request
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