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The Research Of Financial Policy Of Promoting Our Country’s Small And Medium-Sized Enterprises’ Development

Posted on:2013-08-28Degree:MasterType:Thesis
Country:ChinaCandidate:B WuFull Text:PDF
GTID:2249330395960249Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Since reforming and opening, our country’s economy has made a spurt of progressof growth. Chinese enterprises have made great development, especially the small andmedium enterprises. We should continue to increase the strength of reforming andopening, continue to perfect market economic system, to continue the development ofthe small and medium-sized enterprises; however, we should also be fully aware ofthe problems those the small and medium enterprises of our country encountered in thedevelopment process. The development of the small and medium enterprises’ financepolicy environment is not very ideal. This paper firstly analyzes the small andmedium-sized enterprises’ status as a market economy, gets the conclusion thatgovernment should support the development of small and medium-sized enterprises.Then, analyzes that how China’s fiscal policy in government spending to support themedium and small enterprises, and analyses the value-added tax, enterprise income tax,business tax to promote the development of the small and medium-sized enterprises,and then analyzes the government financial supporting policies in promoting the smalland medium-sized enterprises; after those, analyzes the defect of the governmentfinancial expenditure policy, tax policy and the financial supporting policies insupporting the small and medium-sized enterprises. Finally, in order to promote thedevelopment of the small and medium-sized enterprises, this paper put forward theircountermeasures against that the government’s current fiscal policy is insufficient.
Keywords/Search Tags:Small and medium-sized enterprises, Fiscal policy, Governmentexpenditure, Government tax
PDF Full Text Request
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