The Research On Finance And Tax Policies For Promoting The Development Of Chinese Small And Medium Scale Enterprises

Both in highly developed market economy country,or the emerging industrialized countries,SMEs have become the driving force behind the continued growth of the national economy,they are the important channel for increasing employment and promote technological progress in force.Although a series of financial and tax preferential policies for SME development have played positive role since the reform and opening up our country,but in general China's current financial and taxation support for SME development policy is only on a narrow concept of the fiscal and taxation policy,rather than multi-dimensional and generalized the concept of comprehensive policy on the system. The aim of this article lies in making a breakthrough on the stereotypic policy-making idea,discussing setting up finance policy system in a broad sense,which can geer the development of the small and medium enterprises.It takes the current fiscal and taxation policy of SME development as a system to be studied and explores a new sound policy system with Chinese characteristics of fiscal and taxation policy for promoting the development of SMEs.The article tries tomake an analysis to make it play a larger role in boosting the development of the small andmedium enterprises.First of all,this paper analyzes the domestic and international standard definition of SME.On the basis,it proposes government financial support of the theoretical basis for the development of SMEs.Secondly,this paper draws on a wealth of financial and taxation of foreign policy experience and practices.The current financial and taxation policies for promoting the development of SMEs have been the focus of the evaluation.Mainly from three levels to carry out an in-depth analysis:First,the connotation and denotation of fiscal and taxation policies for the development of SMEs and the policy path of financial support to promote the development of SMEs are interpreted;Second,the paper analyzes the problems and the characteristics of the development of SMES in order to make policy more time-sensitive and targeted;Third,the paper analyzes the defects of the fiscal and taxation policies for the development of SMEs and takes the empirical analysis of the effect of tax incentives to promote the development of SMEs.Finally,in the above-mentioned theoretical analysis and to explore the basis of practice,the paper focuses on improving the system of the fiscal and taxation policies for the development of SMEs.Especially with regard to the plight of the current financial crisis.The way out of the development of small and medium-sized has been carried out preliminary study,the paper establishes the principles and policy direction of the financial and tax support for the development of SMEs.It conceives the system of fiscal and taxation policies for promoting the development of SMEs.