Research On Social Fiscal For Policy For Promoting Small And Medium Sized Enterprises Technological Innovation

Innovation is the soul of a nation's progress. Building an innovative society is the CPC Central Committee and State Council, according to the actual grasp the overall situation of China, the world, and the future to make major strategic decisions. Technological innovation for fully implement the scientific concept of development, promote economic growth pattern and industrial structure optimization, improve the social innovation are of great significance. States that technological innovation is vital for economic growth and promote the role of an important channel to enhance the knowledge economy. Business is technology innovation. A lot of information at home and abroad, SMEs are the most important innovation group, is to make a lot of research into an important force in the production, SMEs are often complete a large number of high level of technological innovation. Total number of enterprises in China accounted for the vast majority of SMEs in national innovation system is an important part, is a very important creative force. In recent years, small and medium enterprises in promoting economic development in China's important role has been generally accepted by countries around the world, attaches great importance to its development of SMEs and put it up to a strategic level, has become a common practice in various countries. Similarly in China, after nearly three decades of reform and opening up, SMEs are also increasingly becoming an important component of national economic development in China, the current number of small and medium enterprises account for the number of 99.32%,76% of the rural labor force SMEs, the creation of added value accounts for about 60% of GDP, profits and taxes provided about 40% of SMEs in the national economy is playing an increasingly important role. China has joined WTO, the competition from foreign markets is increasingly intensifying. Therefore, to develop SMEs, improve the innovation capacity of SMEs and their competitiveness is imminent. Because of SMEs to the important role of social and economic development, and small and medium enterprises during the process of technological innovation market failure, relying solely on market mechanisms for resource allocation and regulation is no longer able to stimulate technological innovation of SMEs, which will require the Government to this a field of macroeconomic control. Fiscal policy as an important tool of macroeconomic regulation and control and means of promoting technological innovation of SMEs, there is no doubt a very important role. While in China since reform and opening up have formulated a series of fiscal policy, and technological innovation for SMEs played a positive role in promoting, but in general our current technological innovation of SMEs have not formed a tax policy for SMEs characteristics of technological innovation, technological innovation process throughout the fiscal and taxation policy system. And some foreign countries, China in this regard, there are still many problems. Process of economic development in the future, China should focus on technological innovation of SMEs, so as to ensure the health of our economy, high-speed and sustainable development.In this paper, technological innovation of SMEs in China to promote the status and lack of fiscal policy, learn from some foreign countries in this regard the implementation of fiscal policy experience, combined with our current basic national conditions, explore and improve the technological innovation of SMEs in China to promote financial and tax proposals technological innovation for the SMEs in China provide a good environment to ensure the successful completion of China's economic transformation.One innovation of this paper to domestic and foreign government actions on technological innovation and research, based on the technological innovation activities of SMEs as research subjects, from the financial and tax perspective and draws on the relevant fiscal and taxation policies in developed countries experienced Finally, with China's basic national conditions to promote technological innovation of SMEs in China tax policy recommendations. Second, a country with foreign SMEs in technological innovation to promote fiscal and taxation policies, it is found insufficient in this respect in China. In the course of the study, this paper, the literature review, comparative analysis, causal analysis and other methods were introduced-to ensure that the article structure is reasonable. However, this article on "Promoting SME Innovation Research Fiscal Policy," made the subject of a trial, in which there are many shortcomings. Human capital such as technology tax incentive policy analysis is not enough, should learn from international experience, combined with China's national conditions relevant policy advice; SMEs technology innovation is still in its infancy in the immature stage, the relevant cases and data collection work is very difficult; promoting technological innovation of SMEs fiscal policy have no income of the specific implementation. I am limited in time and level, this is only in theory, fiscal and taxation policy for SMEs innovation ideas, there are a lot of research is to study in the future be improved.