Study Of Fiscal Policy To Stimulate The Vitality Of Private Capital

Since the reform and opening-up to the outside, China's non-governmental capital has been developed rapidly with the policy to the non-public ownership economy opening gradually; it is one of the important economic forces in economic growth and social stability now. However, because of many factors, such as the limitation in the entrant field, the barriers of financing channel and the unfair treatment by the fiscal policy, the development of the non-governmental capital is still constructed ,the active part is small, the activation of the investment should be improved further.The subject of market economy is enterprises, the government's power is limited, the mode of the economic growth can't exist for a long time, that finance are regarded as the investment subject through issuing national debts and expanding the government expenditure, we must find the new economic force playing a key role to stimulate economy for a long time .According to our country's current situation, the force is the rich non-governmental capital. Just under this background, the text bases on how finance starts the non-governmental capital, and then makes some analyses and study.Some problems are analyzed emphatically: the first, the meaning and function of starting the non-governmental capital with the fiscal policy are analyzed. The necessities of the motivation of the non-governmental capital at present are proved, the difficult reasons of starting the non-governmental capital are analyzed at these basis ;the second, referring to the useful experience of the developed countries, the fiscal countermeasure and suggestions of starting the non-governmental capital keeping with our national conditions are put forward, namely, narrowing the finance field, using the fiscal policy flexibly; strengthening the stimulating function of the tax policy, putting forward different policy and suggestions to different areas with the different methods of guidance.The main content of the paper is as follows:The first part, the paper elaborates from the theoretical perspective the transition of the fiscal policy and the development of the non-governmental capital. The non-governmental capital is needed by the foundation of public finance and the transition of positive financial policy. Conversely, the development of the non-governmental capital needs positive guide and supports by the fiscal policy too.The second part, the status and problems of China's non-governmental capital are analyzed. After the changing process of China's policy to the non-governmental capital is reviewed, the inevitability of starting China's non-governmental capital and the problems and difficulties in the development of the non-governmental capital are analyzed.The third part, the fiscal policy of starting the non-governmental capital adopted in the developed countries are compared and analyzed.The forth part, the fiscal countermeasure and suggestions of starting the non-governmental capital keeping with our national conditions are put forward, namely, narrowing the finance field and expanding the development space of the non-governmental capital; starting the non-governmental capital with the fiscal policy flexibly; adjusting the tax policy to stimulate the non-governmental capital; proposing the pertinence suggestions to different economic areas.