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Research On The Tax Policy Of Supporting The Development Of Small And Medium-sized Enterprises In HeFei

Posted on:2013-09-21Degree:MasterType:Thesis
Country:ChinaCandidate:L J SunFull Text:PDF
GTID:2249330371999850Subject:Public Finance
Abstract/Summary:PDF Full Text Request
The Small and Medium-sized Enterprises playing a unique role in the employment Expanding and promoting large-scale socialized production process as well as the construction and development of small and medium-sized towns and rural economy, it contributed to the country’s stability and social development. But in the explosive market competition, during to the weak financial strength and the lack of experience, no support from the state, the Small and Medium-sized Enterprises likely be merged or squeezed by large-scale corporate, it leading to the excessive concentration of social capital and the lack of market power, but also wasted the social resources. Small and Medium-sized Enterprises have an unfavorable factors to development in the capital markets, product markets, labor market and external administrative systems. Tax policy is an important factor throughout the various parties and an economic leverage in the National macro-control and the preferential policies, the tax preferential policies support that Small and Medium-sized Enterprises development. The tax policies support the Small and Medium-sized Enterprises development as the article’s object. This article is to research and explore the issue of tax policy to support the development of small medium-sized enterprises. The paper analysis that the development of Small and Medium-sized Enterprises in Hefei city and understand the effect of the development of Small and Medium-sized Enterprises to economic development, the specific understanding of the role of tax policy in the development of small and medium-sized enterprises. On this basis, further analysis of tax policy issues facing the development of small and medium-sized enterprises to learn from other countries to use tax policy to support the development of Small and Medium-sized Enterprises in international experience, the final design of tax policy to support Small and Medium-sized Enterprises development.The Hefei Small and Medium-sized Enterprises has made tremendous development and achievements under the support of state and government, and it played a significant role in the socio-economic development. But the Small and Medium-sized Enterprises generally faced with the financing capacity of uneven development, lack of innovative capacity, operators and managers of low quality. In order to support the long-term development of Small and Medium-sized Enterprises, we need to combine the realistic needs of its. Tax policy allowed them to have a rapid and healthy growth, thus it prompts the development of Hefei Economic better and faster.Currently, the development of small and medium-sized enterprises faced some problems:first, the Poor financing capacity; second, the uneven development; third, the innovation capability and managers have not high enough quality. Analyzed and evaluated the existing tax policies of supporting the development of small and medium-sized enterprises:the one is the tax preferential policies need to be improved in order to support the development of Small and Medium-sized Enterprises; the second is the tax policy of restricting the development of Small and Medium-sized Enterprises to be improved. We should deeply study and learn from other countries’the successful experience which using tax policies to support of development of small and medium-sized enterprises, the revelation of these experiences brought me to pay attention to the development of Small and Medium-sized Enterprises, great importance to the development of Small and Medium-sized Enterprises,encourage technological innovation and renewal of equipment. To innovative the tax system, improve the efficiency of tax collection, targeted stronger object of the tax incentives and put the tax policy into the SME support system.Practically, tax policies to support the development of small and medium-sized enterprises, firstly, principles and methods of tax policy which supporting the development of small and medium-sized enterprises must be defined, including industry-oriented principle, the principle of tax fairness and the principles to facilitate tax collection and management; secondly, consider the actual situation of the Hefei Small and Medium-sized Enterprises, it must be designed tax policy to support Small and Medium-sized Enterprises development, such as to establish the highly-targeted tax policies for supporting the development of Small and Medium-sized Enterprises; To optimize the preferential tax system; To improve the tax service systems; To establish a favorable tax environment for Small and Medium-sized Enterprises. Its purpose is to create a favorable environment for Small and Medium-sized Enterprises, which allowed them to have a rapid and healthy growth, thus it prompts the development of Hefei Economic better and faster.
Keywords/Search Tags:Small and Medium-sized Enterprises, Tax policies, Policyrecommendations
PDF Full Text Request
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