On Fiscal Policy Of Supporting The Development Of SMEs In Hunan

SMEs in China’s national economy has an irreplaceable important position and role in the prosperity of the economy, increasing employment, promoting technological innovation and industrial restructuring and other significant aspects of the role, but also accelerate the industrialization and urbanization process plays an important role in.After the1990s, small and medium enterprises in Hunan Province has gradually become an important driving force for economic growth in Hunan Province has become an important pillar of the local economy and rural employment and re-employment of the main channel, but the overall level is still relatively backward. In this paper, Hunan Province, Hunan’s economic and social development of SMEs in the start position and role of the financial support for SME development necessity and feasibility analysis, learn from other provinces through financial support SME development experience, proposes to strengthen small and medium in Hunan fiscal policy measures to support enterprises. This paper is divided into five parts:The first part is the introduction which introduces the research background and the object of study,and the second part has elaborated the theoretical basis of this study. The third part has analyzed the necessity and feasibility of the Hunan financial policy support the development of small and medium-sized enterprises.The fourth part has analyzed the status quo and problems in the development of small and medium enterprises in Hunan, which has pointed out that the use of development finance in the Hunan is to support the small and medium-sized enterprises, mainly supporting the development of SME financial capital scale is small, and special financial subsidy funds is not strong,financial discount to the small and medium-sized enterprise inclination low,and the effects of tax incentives are not prominent problems and problems, carrying on the thorough analysis of its causes from economic factor,environmental factor, policy factor, market factors, enterprise factors five aspects. On basis of the successful experience of the reference of the development of other provinces financial support for small and medium sized enterprises, combined with the actual situation in Hunan, the fifth part has analyzed the increase of small and medium enterprises financial subsidies, small and medium-sized enterprises to get more benefits, loans to small and medium-sized enterprises through financial discount, and putting forward the policy recommendations to clean up unreasonable charges with the financial strength to improve preferential tax policies and practical.