The Research On Finance And Taxation Supporting Policy About Promoting The Development Of Small Micro-enterprise In China

As the country continuously strengthen the leading role of the market inthe allocation of resources, small and micro-enterprises as a importantmicro-main body in market economy and its important role in promotingeconomic development and social harmony, has been sustained attention fromthe community. However, with the changes in the world economic situation,Yuan appreciation expectations relative to foreign currencies, as well asdomestic inflation pressures, rising costs of raw materials and labor, led to thedevelopment of small and micro-enterprises in our country face greaterpressure and difficulties. To this end, the Government introduced severalpolicies, including the finance and taxation supporting policy measures to propup the healthy development of small and micro-enterprises in China. However,due to the small internal causes and defects of market competition ofmicro-enterprises, as well as the existing finance and taxation supporting policymeasures is still not perfect and other reasons, the healthy development ofsmall and micro-enterprises in China still has many restrictions. Therefore,according to the current status of small micro-enterprise development,research and explore the effective role of finance and taxation supportingpolicy mechanism, using fiscal support measures to promote their healthydevelopment, theory and practice of positive significance.Standard analysis method used in this paper, focusing on the fiscal supportpolicies should be the subject of how to promote the development of small andmicro-enterprises in China, will be supporting the development of smallbusiness concept throughout. First to use literature research method for smallbusiness finance and tax policy research of carding, Then the distinctionbetween concepts related to small business, as well as on the definition ofsmall and micro-enterprises at home and abroad; Fiscal and tax policiessupporting the development of small and micro-enterprises on the basis ofanalysis of the theoretical and practical basis, in-depth study of the State of thecurrent finance and taxation supporting policy, analysis of existing finance andtaxation supporting policy defects. Finally, the study and research methods areused, the integrated application of knowledge of economic theory and financeand taxation theory, combined with the practice of the relevance and operabilityof the finance and taxation supporting policy recommendations to promotesmall business development. Through analysis of this study, the author thinksthat perfect fiscal support policies to promote small business development in our country from the following measures:First of all, perfecting China’s fiscal expenditure policy of promotion ofsmall and micro-enterprises. Innovative financial supporting policy measures,improving financial indirect support mechanisms, fiscal spending policies of roleto play. Structure established with financial support from the main body ofsmall micro-enterprise financing guarantee system, solve the financingproblems of small and micro-enterprises; Improving supporting thedevelopment of small and micro-enterprises financial management system,improve the efficiency of fiscal expenditure and financial oversight role topromote small business development; Perfecting government procurementsystem, and expand the market share of small and micro-enterprises.Secondly, improving China’s tax supporting policy for promoting small andmicro-enterprises. Gradually increase to indirect preferential tax benefits;Implements the differentiated to the different small micro enterprise the taxpolicy; Adjust and improve the circulation tax policy to promote small businessfair competition; Improve the enterprise income tax policies to enhance smallbusiness development potential; Establishes perfectly promotes the taxrevenue collection pattern which the small micro enterprise develops, reducesthe small micro enterprise the tax payment cost.Finally, perfecting the related complementary measures supporting thedevelopment of small and micro-enterprises. Adjustment and uniformstandards of identification of small and micro-enterprises; establishing andperfecting the legal system to promote small business development code forcoordination of all kinds of small business finance and taxation supportingpolicy;Building a central linkage mechanism of financial support and financialsupport.Author through a large amount of literature research, seeks to combinespecific practical. Reasonable utilizes the finance and taxation theory supportsin the practice which the small micro enterprise develops, proposed on thewhole constructs and consummates promotes the finance and taxation supportpolicy total frame which our country small micro enterprise develops, onperfecting the current small business finance and taxation supporting policyprovides a theoretical basis, in the hope that relevant policy recommendationshas a certain practical reference value.