Research On Fiscal And Tax Policies To Promote The Development Of Small And Medium Enterprises

The small and micro enterprises occupy an increasingly important position in Chinese economic development, and play an important role in the promotion of technological innovation and solve social employment problems. However, small and micro enterprises have been in a weak position in the market competition, It is necessary to require the government to give them support. Recently, China has issued a series of tax incentives to encourage small and micro businesses to develop. In terms of fiscal policies, although their coverage is getting more and more widely, lacking systematic, and enjoying tax incentives needs complex application process.This paper reviews the fiscal policies as well as scholars’ conclusions are already implemented, and this research is based on them. Firstly, this paper comes up with the problems of the current tax policies of small and micro businesses, and by summarizing the tax policies of foreign countries of small and micro enterprises, combining the present situation of small and micro enterprise, puts forward the suggestions of implementing the tax policies of small micro-enterprise.The paper is divided into six main parts, the first part describes the research background,the shortage and innovation of the paper. The second part introduces the basic theories of the paper, and related theories backgrounds. The third part introduces the definition of small and micro enterprises, and fiscal and tax policies to promote the development of small and micro businesses, and analyzes the shortages. The fourth part describes the foreign country fiscal policies of small micro-enterprise and analyzes the advantages of them.As for the problems, the last part puts forward specific fiscal policies. Lastly, the paper summarizes the conclusions according to the analysis.