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Legal Norm Study Of Government Finance And Tax Preferential Policies For Small And Medium-sized Enterprise-Based On The Case Of Shanghai

Posted on:2015-07-28Degree:MasterType:Thesis
Country:ChinaCandidate:Y L ZhangFull Text:PDF
GTID:2296330467454229Subject:Law
Abstract/Summary:PDF Full Text Request
Small and medium-sized enterprise is an important part of China’s economy. Thedevelopment of SME is crucial to ensure the sustainable development of socity andeconomy of our country. In order to promote the development of EMS, and to solvesuch problems as financing, technical innovation and standardization, government hasadopted a series of financial and taxation preferential policies, local governments havealso made positive responses. Shanghai has developed rapidly in these years, thedevelopment of SME in this city has its many characteristics, such as concentrateddistribution and growing rapidly in quantity. SME is the most dynamic part of thepotential of the market, so to ensure sustained and healthy growth of SME, hasstrategic significance.In recent years, we can find a lot of researches on the theory and practice aboutSME. The main research direction about these researchers is how to make better useof government financial and tax preferential policies, while ignoring the legitimacy,fairness of the policies themselves. Therefore, this paper is based on the situation ofcurrent development of SME in Shanghai. In the same time my article pays attentionon financial and tax preferential policies, then makes recommendations for financialand tax for SME in Shanghai. In this paper, in addition to the introduction and conclusion, it is divided intofour parts: The first part is about the background and significance, discussing thebackground and the policy direction of the national macro-control about SME, tosummary the meaning and theoretical basis of this study by study of foreign anddomestic articles. The second part introduces criteria for the classification of SME inthe word, and the division basis in our country, in the same time, proposes tax law andeconomic foundation to support SME. The third part analyses the accounting fornumber and practitioner in different industries from the current situation of SME inShanghai, by comparing the city and districts’ level preferential financial and taxpolicies for SME to identify existing problems. The fourth part draws policy supportsfor the SME in developed countries, proposes legislative proposals and implementsthe recommendations.
Keywords/Search Tags:small and medium-sized enterprise, financial and taxpreferential, legal issues
PDF Full Text Request
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