On Tax Law Problem Of Promoting The Development Of Small And Medium-sized Enterpirses

According to the international experience, small and medium-sized enterprises play an important rolein economic and social development in various countries in the world. Whether in the developed countriesor developing countries, the total number of small businesses makes up a high proportion of the nationalenterprises, the absorbed employment quantity and created output value accounts for more than half of thenational figure. From this view, the small and medium-sized enterprises have a special strategic position inthe country’s economic and social development which has drawn special attention to the developed anddeveloping countries.In our country, small and medium-sized enterprises also play an significant role in the economic andsocial development. Especially since the reform and opening, the small and medium-sized enterprises havehad a rapid development, which has become the important majorforce of promoting the national economicand social development. And the small and medium enterprises play an unreplaceable part in the aspect ofincreasing fiscal revenue, meeting the needs of society, absorbing employment, maintaining social stabilityand vivifying urban and rural economy. Small and medium-sized enterprises has become to major forces ofpromoting our country’s economic growth, international trade and competition, maintaining social stabilityand allocating resources reasonably.However, due to historical and its own factors, the small and medium-sized enterprises have manyweakness, such as its small scale, backward technology and equipment, less competitiveand poor anti-riskability, etc. Especially after the accession to the WTO of China, more similar problems have been faced bysmall and medium-sized enterprises. Therefore, our country has an obligation and responsibility to support,guide and protect the development of small and medium-sized enterprises. Among all the policies and lawssupported and protected by the government, tax policy is undoubtedly the most effective one.The worldwide countries, especially developed countries and regions have established arelativelyperfect small and medium-sized enterprise tax law system, which supports them from the taxlegislation. It is the common practice to encourage, guide and protect the small and medium-sizedenterprises by making positive tax measures. Under the background of the current global financial crisis, to solve the problems of small and medium-sized enterprises development has also become to an importanttask to the economic development of our country.Therefore, it is meaningful to draw lessons from successful experience around the world, especiallythe experience of developed countries and regions to promote the development of small and medium-sizedenterprises, to support small and medium-sized enterprises from the tax legislation and protection bymaking positive tax measures.Given this, discussing the issue of tax law to promote the development of small and medium-sizedenterprises, drawing lessons from worldwide countries to promote the development of small andmedium-sized enterprises in the tax legislation, law enforcement experience, innovation and perfecting ourcountry’s tax law system has important theoretical and practical significance. Therefore, this thesis analyzessmall and medium-sized enterprises, tax system, the preferential tax system and the relationship betweenthem from the perspective of tax law legislation, substantive and procedure tax so as to make somecontributions to the establishment of a perfect tax law system of our country.This thesis mainly analyzes the small and medium sized enterprises, the taxation system, thetaxincentives system, and the relationship among them. This thesis is divided into the following four parts:The first part illustrates the theoretical basis and the significance of carrying out the tax incentives inthe small and medium sized enterprises. It expounds the importance of the small and medium sizedenterprises in the development of economy, which is the chief power to push forward the national economy.Especially the role in adding up the finical income, meeting the social demand, taking in the socialemployment, preserving the stability, as well as enlivening the urban-rural economy. It is good for theupdating of the industrial structure, and promote the whole status of the economy in China.The second part aims to compare the small and medium-sized enterprises in the rest of the world andregions, especially those in the developed countries. This part mainly examines the continental law systemin countries like Anglo-American so as to understand the different provisions in the small andmedium-sized enterprises. And from which is to draw lessons andsuccessful experience for the perfectionof China’s laws, regulations and preferential tax policy’sThe third part is based on the current status of the development of small and medium-sized enterprisesin our country. It is to analyze the legislation in our country which is relevant to the development of small and medium-sized enterprises tax regulations, and to affirm the importance of small and medium-sizedenterprises in our country, and the small and medium enterprisesplays an important role in the nationaleconomy. It is the principal part in the rural economy, and the small and medium-sized enterprise is theadjustment of industrial structure. And to summarize the relevant tax law in our country in the small andmedium-sized enterprises Based on the above aspects.The fourth part puts forward its own solution to the realistic problems of small and medium-sizedenterprises development in China. According to the basic principles of tax revenue, aiming at its currentsituation and the existing problems in tax law, combining with the basic requirements of small andmedium-sized enterprises, the author proposes that from the aspects ofsubstantive and procedural tax law,our country should legislate the basic tax law as soon as possible. To perfect tax law of small andmedium-sized enterprises in our country, the author suggests legislating from the perspective of legislation,law enforcement and implementation.