An Empirical Study Of The Fiscal And Taxation Policies To Promote The Development Of SMEs

Small and medium-sized enterprises are important force tonational economic and social development, to narrow the incomegap, to solve the employment problem, and to improvetechnological innovation. In recent years, although thegovernment introduced several policies which are related tosupporting the development of SMEs, the policy is very fragmentand the contents of fiscal policy are not enough. How to creata favorable fiscal and tax environment for SMEs combined withthe current situation of SMEs in china, so that the fiscal andtax policies could be effective. With the increasing of policysupporting, it is important and necessary to do some researchesto the thesis fiscal and taxation policies supporting influencesthe performance of SMEs.Based on the literature reading, interview and questionnairesurvey, the paper uses empirical analysis method to analysis therelationship of fiscal and taxation policies supportment andSMEs performance. This paper is mainly composed of severalaspects as follows:Firstly, the paper reviews different types of fiscal and taxation policy supporting and the relationshipbetween policy supporting and performance, which gives thedirection of the paper.Secondly,through literature reading,expert scoring, interview research, It proposed two-menberevaluating indicator systems of fiscal and taxation policies andsix-member evaluating indicator systems of SMEs, then quantizedreasonable evaluating indicator, determined the research ideas,designed questionnarires, carried on the theorysupposition.Afterwards, it carried on the questionnaire suveyto more SMEs in Hangzhou. once more, use investigationquestionnaire and scale of small and medium-sized enterprise asempirical research object to conduct field research. Accordingto the survey data, we use factor analysis to extract the commonfactor of fiscal and taxation policies and the performance ofSMEs, which will be used to analysis the impact of fiscal policyto support the SMEs performance through regression.At last, review and summary the conclusions: one is thatcombing the supportment from central and local governments forSMEs, fiscal and taxation policies could be divided into fiscalpolicy and taxation policy, while the performance of SMEs includes growth capacity, profitability and solvency. The otherone is that not only fiscal policy but also taxation policy hasa significant impact on SME profitability, solvency andgrowth-capacity. Then elaborated recommendations to promote thedevelopment of SMEs perspectively from fiscal policy supporting.