The Research About The Finance And Tax Policies Advancing The Development Of The Medium And Small And Mini-sized Enterprises Of Haicheng City

As an important part of the socialist market economy,medium and small andmini-sized enterprises play an extremely important role in boosting the development ofeconomy,obaining employment in towns and keeping the social stability. Thus,topromote their development in a scientific way is becoming more corresponging for therealistic demand in our counry. As a pilot city of comprehensive system reform, themedium and small and mini-sized enterprises in Haicheng City has been developedinto the mainstay among county territory economy, but they haven’t yet got rid of aseries of development bottlenecks such as the poor foundation, the low starting point,the weak administration,the lack of independent innovations and so on.The fiscal taxation policy for the development of the medium and small andmini-sized enterprises can help not only efficiently raise the level of management andthe consciousness of innovation for enterprises, but also support and regulate andmacro-control them like renewing and refining cognizance criterion formedium-and-small-and mini-sized enterrises, transforming and changing the ValueAdded Tax and carrying out the beneficial tarff on the income tax of enterprises.However, our present policies of fiscal tax mainly lie in the regulations andnormalization documents in a way of law level and are imperfect in systemconstruction especially when being specifically carried out. For example, there are stillsome problems like policy publicity and execution which haven’t been put intopractice efficiently. Influenced by the international economic situation since2009,thebeneficial result of the medium and small and mini-sized enterprises in Haicheng hasseriously slid down and large-scale reduction of output and shutdown of productionhave occurred. Some export medium-sized and small enterprises with the lowtechnology content have been deadly blown and therefore the GDP increase has been terribly retarded.Although the fiscal taxation policy played a positive part in recovering the state ofoperation in enterprises and promoting the economic development, the medium andsmall medium-sized enterprises still have great development space and potentialbecause of sime prlblems left over by history and some shortages and matters occurs inthe process of practicing new policies, and they need further regulation and continuoussupport by the fiscal taxation policy.At a height of encouraging the scientific development of the medium and smalland mini-sized enterprises, this article aims at the reality of the county evonomicdevelopment in Haicheng City.Firstly, it describes the development situation of the medium and small andmini-sized enterprises, and analyzes the necessity of promoting the medium and smalland mini-sized enterprises, the details of fiscal taxation policy and it’s influence on themedium and small and mini-sized enterprises.Secondly, on the basis of affirming the advancing fiscal tax policies these years, itemphatically points out the existent problems which occurred in the process ofsupporting the medium and small and mini-sized enterprises by carrying them out inHaicheng.Thirdly, it extracts advanced experiences from some developed countries and ourdeveloped regions and uses them for reference after selection by combining thespecific actualities of Haicheng City.Lastly, by integrating the above-mentioned contents it puts forwards the specificmethods and measurements to support the medium and small and mini-sizedenterprises in the process of making the fiscal tax policies perfect and practicable inHaicheng City in order to laying down fiscal tax policies to advancing the scienificdeveloment of the medium and small and mini-sized enterprises and the territorialeconomy and providing reference in perfecting the local tax system.