The Research On Finance And Tax Polities For Promoting The Development Of Smes

2013Boao Forum for Asia held a special meeting on SMEs, it is understood that this is a decade since the establishment of the Forum, the first establishment of SME forum.More and more countries will rise to the development of SMEs in strategic position, because its role in promoting economic important role in the world of the pie. and pay high attention to the action on pushing the economy.Today’s society, it has the rapid development of the world economy, the integration needs of SMEs.Small and medium enterprises in the market economy as well as show the advantages of more prominent strategic role of SMEs in various countries.The government continue their efforts to develop small and medium enterprises, in order to revive the country economy. SMEs in the promotion of national employment and prosperity of the market,optimizing the economic structure and promote socio-economic growth and other aspects play an important role and contribute to a lot of taxes, active in the market economy. However, the development of SMEs such as occurred during the internal and external problems, has seriously hampered the development of SMEs, governments continue to explore, continue to take all means to solve a series of problems arise for SMEs.SMEs are an important part of our economy, the past10years China’s market economy has been rapid development, diversification of the economic structure, especially SMEs springing up, full of vitality, life in the national economy plays a pivotal role in providing a large number of urban employment opportunities, creating social wealth, increase the state tax revenue. At the same time,but because of the development of SMEs in its infancy stage, their own problems, the national policy environment suited to the development of SMEs and other factors have severely hampered China’s SMEs development.Since reform and opening, China’s government in the promotion of SME development has issued various financial, tax policy, However, because the development of China’s market economy is not sufficient, a lot of fiscal policy is limited to policy-making level,he lack of maneuverability, ignoring the policy effect of the implementation, Small and medium-sized enterprises failed to benefit from it. This article is based on the long-term healthy development of SMEs in China, analysis of China’s SME development status, problems, and fiscal policies of SMEs in China Problems, on this basis, learn from foreign experience to support the development of SMEs, trying to fiscal policy proposal of building suitable for China’s SME development policy system in order to play better fiscal policy to support the development of SMEs in the process of an important role.