After Financial Crisis, Study On China’s Tax Preferential Policies Of Small And Medium-sized Enterprises

Small and medium-sized enterprises are the backbone of the national market main body, but due to its own limitations, anti-risk ability is weaker. When the global financial crisis comes, they inevitably become the most affected group. A large number of small and medium-sized enterprises face to close the door. The world economy continues to weaken. In the face of such international environment, how to help small and medium-sized enterprises is a work of the authorities. Tax preferential policies can support small and medium-sized enterprises. So I want to analysis the tax preferential policies of small and medium-sized enterprise research to support their healthy development.This article is divided into six chapters:after the financial crisis, small and medium-sized enterprises suffered a major blow--tax preferential policy is one of the important macro-control means--China’s tax preferential policies of small and medium-sized enterprises exist deficiencies--draw lessons from foreign tax preferential policies of small and medium-sized enterprises--through the comparison, I put forward my own proposals.The first part of this article is the introduction. It includes the article research background and significance, the domestic and foreign literature review, concrete frame structure, research methods, innovations and deficiencies. After the financial crisis, the world economy has been a major change. The problems which cause by the financial crisis are more and more. The survival and development of small and medium-sized enterprises in our country still have many difficulties to solve. To study tax preferential policies of small and medium-sized enterprises is not only inherent in the development of the tax system, but also important for the tax practice. Foreign scholars pay more attention to theoretical and empirical research, and domestic scholars tend to give the specific methods about the tax preferential policy of the small and medium-sized enterprises. The innovation point is to analyze small and medium-sized enterprises from the perspective of tax breaks, in the context of financial crisis.The second part is to analysis of the small and medium-sized enterprises. First I introduce the basic situation of small and medium-sized enterprises. Secondly I analyze the influence of financial crisis on small and medium-sized enterprises in China. Finally, I study the tax burden of small and medium-sized enterprises, after the financial crisis.The third part mainly introduces the current tax preferential policy of small and medium-sized enterprises in China. The current tax preferential policies are divided into three types:direct tax preferential policies of small and medium-sized enterprises, indirect tax preferential policies of small and medium-sized enterprises, others. Then I analyze653annual reports from two aspects of region and industry.At last, I summarize the shortages about tax preferential policy of small and medium-sized enterprises.The fourth part summarizes foreign reform on tax preferential policies of small and medium-sized enterprises after the financial crisis. I have analyzed the United States, Japan, Germany. First I comb tax preferential policies of small and medium-sized enterprises before the financial crisis. Then I study the reform. Finally, the reforms of the three developed countries have carried on a summary.The fifth part is the compare between foreign country and China. There are four differences:tax preferential policies’ legislative level; the system of tax law; the link of tax preferential policy; the method of tax preferential policy. Finally, I have introduced the new development of tax preferential policies. It is helpful and important for the small and medium-sized enterprises.The sixth part is to put forward my own suggestions about tax preferential policies of the small and medium-sized enterprises in our country. Before the specific suggestions, we must know something. First of all, tax preferential policy can play a role on the development of small and medium-sized enterprises, but we can’t exaggerate the function. Second, tax is one of the factors which affect the small and medium-sized enterprises. Finally, we should keep fair when draw up the tax preferential policy should reflect fairness. Then I put forward four specific suggestions. Through these improvements, I think we can give a good tax revenue environment for small and medium-sized enterprises. Although the financial crisis impact on small and medium-sized enterprises gradually reduced, the development of small and medium-sized enterprises still is one important problem for countries. During the financial crisis, many tax preferential policies are temporary, but the support of small and medium-sized enterprises is a long term. We should find a long method from the temporary tax breaks.In the future, we need structural tax reduction to help small and medium-sized enterprises.