Improvement Of Fiscal And Taxation Policy To Small-Medium Technology Enterprise

With the economic globalization deepen; the competition among countries becomes the talent and Technology competition. Whether in developed or in developing countries, technology-based SMEs are playing an increasingly important role, By its technical innovation ability strong, management mechanism nimble, superiority and so on close drawing close to market demand.In Germany and the United States, more than 60% of the fruits of technological innovation are technology-oriented small and medium enterprises. During the near 30 years, developed countries and newly industrialized countries come mainly from the technological progress of small and medium-sized technology-based technological innovation. Therefore, small and medium-sized science and technology enterprises have become an important force for technological progress.From the 80's in the 20th century, High-tech SMEs have become an important part of the national economy, the most dynamic innovation system and the most efficient part of promotion of contemporary industrial technology. However, vis-a-vis large enterprises in scientific and technological innovation activities, technology-based small and medium-sized still exist "unequal opportunity" of the situation. Market failure in technological innovation is more than that in large enterprises and this is to ask the Government support for science and technology policy for SMEs in particular, especially fiscal and taxation policies. At present, our Government supports small and medium enterprises, through the unpaid subsidy, loan interest subsidy, guarantees and tax incentives, to promoting small and medium-sized science and technology, to accelerate technological innovation and the pace of scientific and technological progress. There is to some extent constrained Technology the development of SMEs, because of the current fiscal and taxation support policies in a lower order, inefficient use of funds and the concessions narrower, etc. How to build a sound fiscal and taxation support for small and medium-sized technology-based system, bring science and technology enterprises in technological innovation, improve the allocation of resources, enhance capability of independent innovation,based on the abroad experience, these are the issue to solve for the current government departments.There are means of standardized analysis, empirical analysis and comparative analysis in the paper. The paper firstly analyzes the deficiencies of current financial and taxation support policies, based on the a systematic, comprehensive literature review and finally puts forward the measures to support for small and medium-sized scientific and technological development, based on the international experiences of US, Germany, Japan and Taiwan region.The paper includes five parts:The first chapter is the introduction that describes the background, research topics of significance, some of the concepts involved and the article structure, innovation and inadequate.The Chapter II is the fiscal and taxation theory for the government to support technology-based SMEs that is mainly on three aspects: Firstly, the government roles in a national innovation system; secondly, the government regulating role and the market defects for innovation, thirdly, endogenous growth theory and the Government role.The Chapter III is the status quo to the fiscal and taxation support for China's small and medium-sized technology-based. From the financial analysis of tax policy the Government to support small and medium-sized technology-based, This chapter points out that there is a lack of government functions problem at this stage in the process of scientific and technological development of SMEs.The Chapter IV is on the experience of small and medium-sized of the Government's financial support for science and technology .This chapter summarizes the United States, Japan, Germany, as well as Taiwan financial support for small and medium-sized technology-based development finance and taxation policy, to improve the provision of financial and taxation experience for our small and medium-sized science and technology policy The Chapter V is to improve the fiscal and taxation policies for our small and medium-sized science and technology enterprise. This paper proposes to improve five aspects: First, establish and improve the promotion of small and medium-sized innovative laws and regulations; second, perfect relevant financial and taxation policies; third, support innovation in financial and taxation; four, set up the government procurement system; five, improve our country taxation policies related measures.The Innovation of this article is: First, from the concrete operation stratification plane, proposed consummates about Enterprise income tax and VAT to Science and technology Small and medium-sized enterprise that has the important policy consultation value;second, in accordance with the development of enterprises and technological innovation stage select the method of subsidy under the new funding formula and choose a different form of organization; third, taken to develop the cost of subsidies under the Act.The inadequacies is: First, because of the lack of information abroad, writing the course of the major scientific and technological small and medium-sized country analysis of the depth of financial and taxation policies not enough; second, because of data limitations, it is not possible to support the Government taxation incentives for small and medium-sized technology-based effects of the volume of and thus should not compare the quantitative effects of supportive policies, the advantages and disadvantages of various means limited to qualitative description.