The Research On Finance And Tax Policies For Promoting The Development Of Chinese Small And Medium Scale Enterprises

Small and medium-sized enterprises are playing an increasingly important role on the world economic stage. Whether in highly developed market economy countries, or in new developing countries, as an important power of microscopic economic activities, small and medium-sized enterprises are playing a more and more important role in promoting national economy continues rapidly development, optimizing the allocation of resources, increasing employment, pulling folk investment, promoting consumption and strengthening innovation vigor. Developing small and medium-sized enterprises have become the consensus of governments, how to promote the development of small and medium-sized enterprises have already became the various countries’ economic policy focus of concern.In China, with the constant deepening of reform, the non-public sector of the economy has developed rapidly, including small and medium-sized enterprises. Ministry of industry and information issued "the twelfth five-year plan of small and medium enterprise growth" in2011, showing tha the development of China’s small and medium-sized enterprises have entered a new stage. However, the influence of the complicated and changeable international and domestic economic situation, especially after the outbreak of the financial crisis in the United States in2008, the small and medium-sized enterprise’s survival and development face many difficulties. Our country have set a series of policies to promote the development of small and medium-sized enterprises, but overall, at present the finance and tax policies of supporting small and medium-sized enterprise development are more scattered distribution in the policy, lacking of integrity and pertinence, the effect of these policies are not very obvious. This paper intends to establish a finance and tax system with Chinese characteristics, making it more effectively in promoting the development of small and medium-sized enterprises of China.This paper includes five chapters. The first chapter of this paper introduced the background and significance of the study, the related literature at home and abroad were reviewed in this chapter; The second chapter introduced the general methods and characteristics of defining small and medium-sized enterprises, and summarized the specific definition adjustment process on the of small and medium-sized enterprises in China, analyzed the reason and the reality urgency of government’s support to small and medium-sized enterprise in China, elaborated the finance and tax policy means; The third chapter summarizes the practice and experience implement by developed countries in finance and tax policy of supporting small and medium-sized enterprises, providing reference for the policies of support small and medium-sized enterprise in china; The fourth chapter summarized the existing policy of supporting small and medium-sized enterprise,including financial subsidy policy, public financial policy, government procurement policy, tax policy, analyzed their problems; The fifth chapter proposed the basic principles, thoughts and countermeasures to support small and medium enterprise in our country on the basis of the characteristics of small and medium enterprises and the existing problems of the policy and the successful experience of other countries.