A Study On Tax Preference Policies For Small And Middle-sized Enterprise In China

Since the 1980s, the development of high-tech small and middle-sized enterprises (SMEs) has always been the worldwide focus of the governments and the academic cycles. The practices in high-tech industry and regional economic development have shown that the high-tech SMEs, present strong innovation drive and professional technology, not only lay the basis for incubating emerging industry and activating regional economy but also push forward industry promotion and strengthen the overall economic competitiveness. Against this background, developing high-tech SMEs is being an important topic of our high-tech industry development policies and tax preference policies in China. Under the assistance and direction of these policies, our high-tech SMEs have grown up very quickly and shown a good development tendency. However, our high-tech SMEs still have a long way to go in the overall scale, the technical innovation capability, the contribution to GDP and the related tax preference policies, in comparison with the status quo of foreign high-tech SMEs. Therefore, that how to solve these problems and bring forward countermeasures has much realistic sense in promoting the development of high-tech SMEs and economy.This article has five chapters. Chapter one, introduction, includes the background of the selected topic and research significance, structure arrangement and research methods of this paper, primary innovation and insufficiency, and review of corrective researches. Chapter two, analysis of the influence of tax preference policies on the innovation of high-tech SME. This chapter gives the definition of high-tech SME, introduces characters of the innovation of high-tech SME and analyzes the impact of tax preference policies on innovation of high-tech SME, from the point of tax preference policies. Chapter three, appraisal of tax preference policies for high-tech SME of some countries. This part discusses and summarizes the successful practice in some countries by introducing tax preference policies in USA, Japan, Korea, India and so on. Chapter four, analysis on tax preference policies for high-tech SME in China. This chapter points out the restrictions by summing up our basic tax preference regulations. In chapter five, suggestions on perfecting tax preference policies for high-tech SME, on the basis of former analyses and current situation in our country, this part puts forward some measures to perfect our tax preference policies and improve the development of our high-tech SMEs.