Research On Finance And Taxation Policy Of Supporting The Development Of Small And Medium Enterprises

Small and medium enterprises(SMEs) is the most active economy in Chinesemarket economic system. SMEs plays a more important role in maintaining thelong-term social stability, promoting innovation of new and high technology,development of labor market, filling the blank of industry of state-owned enterprises andcoordinating the development of regional economy. It is the important motive force ofeconomic growth. SMEs not only can effectively regulate the market allocation ofresources, but also become the rapid development of the national economy the new pointof growth. But compared with developed countries,the development of small andmedium enterprises encounter many problems in China’s special economic, socialenvironment. For example, capital demand is difficult to solve;with heavier scot;competition ability is weak; the ability of resisting financial risk is weak and so on. Thedeveloping immature market, social environment, and the development of small andmedium enterprises in many problems, need the policy support of the government ofour country in the financial, taxation, social and so on all aspects.All of this, thegovernment’s fiscal policy plays a decisive role.After the global financial crisis, China’s SMEs have suffered a severe test, someregions and industries for the benefit of SMEs increase lowlier, the cuts and the cut-offphenomenon. Especially the technical content low labor intensive export enterprisessuffered, resulting in China’s import and export situation is grim, but also further slowdown GDP growth. Therefore, the central authorities introduced a number of fiscal andtax policies to help the development of medium and small businesses, includingincreased levels of financial to the SMEs funds and reduce the SMEs tax burden. Thesepolicies for the recovery of SMEs operating conditions and to promote its economicdevelopment has played a positive role, but as a result of longstanding problems as wellas in the new policy implementation still exist certain defects, SMEs and large is supportof space and development potential, can use financial, tax policy to further standardizeand continue to support.This paper on China’s financial support for SMEs development present situationanalysis, combined with the developed country finance supports the SMEs development by means of contrast research, summed up China’s financial support forSMEs development and lack of experience, summed up the finance and taxation policyon the development of SMEs of great influence, pointed out our country SMEs remainsto be to solve the problem and the present stage to improve the efficiency and otheraspects, and from the legal aspects of small and medium-sized enterprises of our countryto support the healthy and steady development of the fiscal and taxation policies putforward new ideas and suggestions, to establish a set of more perfect socialist marketeconomy with Chinese characteristics under the condition of the SMEs prop up policy.