A Study On Fiscal And Taxation Policies To Encourage Entrepreneurship In China

As an important carrier of promoting economic growth and social development, entrepreneurship has been becoming more and more significant especially in promoting employment and improving the capability of independent innovation, when economic has developed to a certain extent. Under the influence of international financial crisis, China is facing more and more severe pressure on domestic economic recession and employment. In 2008, China has constituted the strategic decision-"expanding domestic demand and ensuring economic growth" in time, and implemented several structural tax measures to promote entrepreneurship and support the development of small and medium-sized entrepreneur. Therefore, at current situation, researching the influence of fiscal and taxation policy on promoting entrepreneurship has a very significant and practically guide meaning.Entrepreneurship can not live without the advocation of national policies. Enterprise is an entity, which pursuits to maximize the benefits, and through national policies, government could lead the enterprises to effectively avoid risks, reduce costs and achieve the purpose of maximizing future benefits. Taxation policy is one of effective instruments to regulate economy, and it's also a fashion practical methods to stimulate the entrepreneurship activities all over the world. But now, there are many problems in China's fiscal and taxation policies of stimulating entrepreneurship , for it couldn't be effective in promoting entrepreneurship.In this paper, I mainly analyze the fiscal and taxation policies to promote entrepreneurship activity from economics view, and by the international comparison, I sum up the experience of almost all mainly developed countries, then provide the optimization suggestion.The paper is divided into four chapters, the first chapter, I discuss on the background and significance of topics, research ideas, article structure, and an overview about the relationship study on tax policies and entrepreneurship. The second chapter, I systematically expound the theory of entrepreneurship, and detailedly dissertate the impact of fiscal and taxation policies on entrepreneurship activities from an economic view. Then in Chapter III, I compare the Chinese fiscal and taxation policies in promoting entrepreneurship activities with foreign countries, sum up the common experience of developed countries, and find the difference between them. Finally, it's conclusions and policy suggestion.