On Legal Guarantee Of Fiscal And Tax Law For Small And Medium-sized Enterprises’ Technological Innovation

In the report to the seventeenth national congress of the Communist Party ofChina, it says that,“Enhance China’s capacity for independent innovation and makeChina an innovative country. This is the core of our national development strategy anda crucial link in enhancing the overall national strength.”This strategic thought in thereport is an inevitable choice for C P C as the ruling party on the objective analysis ofthe situation at home and abroad. In order to enhance the capacity for independentinnovation and strengthen the development of science and technology, we need tostrengthen the subjective status of enterprises in technical innovation, especially thesmall and medium-sized enterprises. However，there are phenomenons such asinsufficient attention to the above issue, insufficient efforts to support the SMEs,bothby the government or the society. The condition for the development of SMEs is amarket economy; the SMEs are the main basis of the market economy and the cell ofnational economy. The market economy is the economy under the rule of law. Toreally help and support the SMEs, we need to make compatible and sound laws andregulations which are beneficial to their establishment, development and expansion, inparticular the regulations of fiscal and tax law which is about the life of smallenterprises.The paper starts with the concepts of SMEs and the technological innovation asthe starting points. Secondly, standard analysis method is used to clearly find out theexisting problems of the regulations of fiscal and tax law about technical innovationof SMEs, on the analysis of the current status of China’s taxation system about thedevelopment of SMEs’ technical innovation. Thirdly, it introduces the legislationsystems about taxation for SME technological innovation of U.S. and Japan and othercountries, and then it summarizes the useful experience for our country. Finally, itputs forward some constructive suggestions to develop the China’s taxation legalsystem on improving SMEs’ technological innovation. Except the foreword andconclusion, the dissertation is composed of four parts as follows:Chapter I is the brief introduction of SMEs’ technological innovation. It exploresthe concept of small and medium-sized enterprises (SMEs) and the concept of technological innovation, and the legal guarantee system of fiscal and tax law forSMEs’ technological innovation.Chapter II is the introduction of current status of legal guarantee of fiscal and taxlaw for SMEs’ technological innovation and the existing problems. It analyzes thecommon situation and the inner problems of the legal system.Chapter III is the introduction of foreign experiences and its reference. Itinvestigates the foreign legal system of taxation for SMEs’ technological innovation,and concludes the useful reference for China on the above introduction.Chapter IV is some proposals to develop the China’s taxation legal system onimproving SMEs’ technological innovation. It discusses from the points of view, suchas the taxation law and the fiscal and tax law on the above basis.