Research On Fiscal Policy For Promoting The Development Of SMEs Based On Zhucheng City, Shandong Province

SMEs are an important force in the national economy,has an irreplaceable role in promoting economic development and attract employment.Compared with large enterprises, SMEs due to small size, limited resources, lack of capital and other factors, in a weak position in the market competition.Given the importance of the development of SMEs and their plight, the government need to promote the development of SMEs through policy instruments. Government policy measures to support the development of SMEs have a variety of options, such as fiscal policy, monetary policy, industrial policy and other economic instruments as well as administrative and legal means and so on. This article analyzes the fiscal policy to promote SME development related issues. Since the reform and opening up, the local levels of government at the central level has issued a series aimed at promoting the development of SMEs fiscal policy, in alleviating the financial pressure on small and medium enterprises, encourage technological innovation has played a positive role in certain places. But overall, the current contents of fragmented fiscal policy, fiscal decentralization of funds and the use of inefficient fiscal policy making emergency strong, the lack of top-level system design, does not form an effective fiscal policy support system for SMEs. Combined with China’s development status and problems of SMEs, improve fiscal policy to promote SME development system to better use of fiscal policy to guide the development of SMEs and promote the role of a very important practical significance.This paper focus on the combination of theory with practice, the selection of city of Shandong Province as an example, conducts the research to the problem of fiscal policy to promote the development of small and medium sized enterprises.. The development of small and medium-sized enterprises in Zhucheng city is very active, small and medium-sized enterprise development present situation and facing problems of more representative. Nearly 20 years, The Zhucheng city hall implemented a series of measures to promote the development of SMEs fiscal policy, such as the establishment of special funds for SMEs, the establishment of loan guarantee companies for the SMEs, the implementation of these policies, which greatly stimulate the entrepreneurial enthusiasm Zhucheng SMEs, cultivate a large number of dynamic SMEs to achieve rapid economic and social development. Meanwhile,, Zhucheng SMEs increasingly exposed the lack of high-level talent, innovation, low financing difficulties, and low level of profitability. These problems are also common among the majority of SMEs all over the country. In this paper, the idea is as follows:First analysis theoretical and practical basis of fiscal policy to promote the development of of SMEs. Analysis the theoretical basis of fiscal policy to promote the development of SMEs.Then analysis the important position of SMEs in the national economy, problems which fiscal policy meet and the active role in the development of SMEs, drawn up on the basis of reality and the need for fiscal policy to support the development of SMEs. Finally, with the city as an example, based on the summary of Zhucheng City micro background of fiscal policy to promote the development of SMEs and its basic contents, focuses on the analysis of the implementation of the positive fiscal policy and the city still exist deficiencies, proposed the countermeasures and suggestions to improve the further perfecting the fiscal policy to promote the development of SMEs smoothly.