Study On Finance And Tax Policies To Promote The Transformation And Upgrading For SMEs

With the rapid development of economic in china, the SMEs began to gradually become more and more important role in stage from zero. SMEs in the economy, innovation, employment and other aspects play an important contribution. The number of SMEs accounted for99%of all enterprises. More than60%of total industrial production value and provide more than75%jobs in the town. Since the global financial crisis, which the living environment of SMEs at risk on habitats. The original mode of development has not go on. Transformation and upgrading is the necessary choice. This paper consists of four parts:Part Ⅰ The first part is the basic introduction, including background, literature review, research content, research methods, innovation and deficiency.Part Ⅱ Through a lot of empirical demonstration our country SMEs survival condition and the important status, according to the Hangzhou finance and taxation policy support of SMEs satisfaction questionnaire data and related enterprises interview. The finance and taxation policy making support policies in SMEs needed first, transform and upgrade of SMEs is the inevitable choice for survival and development.Part Ⅲ Analyzing the contents related to current fiscal policy to support the development of SMEs, and research the effective of the current fiscal policy support the development of it, and pointed out the limitations.Part Ⅳ Promote the transformation and upgrading of fiscal policy innovation for SMEs., defined the guiding ideology and goals, reset the relevant taxation institutions and further optimization of the tax and financial support policy.