Research Of The Tax Policy To Promote The Development Of Small And Medium-sized Enterprises

Along with the high-speed development of economy since the reform and opening up, the small and medium-sized enterprise continue to grow, play an increasingly important role in the economic and social. Small and medium-sized enterprises with its flexible operation mode, tenacious vitality and its own unique advantages play a very important role in promoting economic growth, increasing the fiscal revenue, accepting seeking employment, implementing technological innovation and other aspects. Gaining more and more attention of the state and government, gradually become the important driving force of economic development in the21st century. However, because of its inherently disadvantaged in the competition, strongly support the development of small and medium-sized enterprises has become an important policy that Chinese government has consistently adhered to, and tax policy is precisely the most effective one. But existing preferential tax policies for small and medium-sized enterprises is not perfect, enterprise’s tax burden is still heavy, restricted the further development of small and medium-sized enterprises. In view of the important position of the small and medium-sized enterprises in the national economic development, it is necessary to research tax policies of promoting the development of small and medium-sized enterprises. The paper begin with the important role of small and medium-sized enterprise’s benign development, based on the country’s current tax policies of promoting small and medium-sized enterprises development, combined with the actual situation discuss many issues about tax burden, contrast with the developed capitalist countries’s tax policies for small and medium-sized enterprises development, give some suggestion about how to better promote the development of small and medium-sized enterprises.This paper is divided into six parts:the first part is an introduction, mainly introduces the research background, the theoretical value and practical value, review relevant research status at home and abroad, summarizes the research content, the main methods and innovation of this paper. The second part first introduced the small and medium-sized enterprises in the important role in the process of China’s economic construction and development, and some problems existing in the development, and expounds the tax policy for the feasibility and necessity of development of small and medium-sized enterprises. The third part first introduces the current our country in the light of the latest policy of small and medium-sized enterprises implement and frontier dynamic, after analysis of the current tax policy implementation effect and the existing problems. Finally, starting from the existing problems of comprehensive analysis of some problems in the policy. The fourth part is to learn form the experiences of other countries. First, given the standard definition of small and medium-sized enterprises in the major developed countries, then enumerate representative policy in promoting small and medium-sized enterprises development in these countries, and finally through a simple comparative analysis summarizes some enlightenment and reference to our country. The fifth part is the focus of this paper, through the analysis of the previous chapters, put forward the reasonable opinions and suggestions about how to better promote the development of small and medium-sized enterprises, give some views on improving the tax system, preferential tax policy choices and better collection.