Fiscal And Taxation Policies On Promoting The Development Of Small And Micro Businesses In China

In recent years, the concept of small and micro businesses gradually spun off from smalland medium-sized businesses, playing a very important role in solving theemployment,promoting economic growth and promoting technology innovation, and thusincreasingly taken seriously by the Government. However, in this stage, especially after theEuropean crisis debt crisis, small and micro businesses suffered severe development difficulties,in particular, the problem of financing, plaguing the healthy development of small and microbusinesses. To this end, China has introduced various policy measures, including financial andtaxation policies, but the effect is not so obvious. Fiscal and taxation policies have undoubtedlyplayed a very important role in promoting the development of small and micro businesses, butfiscal and taxation policies of our country is not perfect，affecting the development of small andmicro businesses to some extent. This paper uses the principles and methods of economics,firstly, it introduces the concept of small and micro businesses and the current developmentsituation of small and micro businesses in China; secondly, it describes the theoretical basis offiscal and taxation policies supporting the development of small and micro businesses; thirdly, itintroduces the existing fiscal and taxation policies of small and micro businesses and itsshortcomings in China, and fiscal and taxation policies on promoting the development of smalland micro businesses in developed countries, and summing up its reference and inspiration onfiscal and taxation policies in China; Finally, it puts forward to fiscal and taxation policiesproposals on improving the development of small and micro businesses in China.