| SMEs play an important role in the process of development in the county. In1980 s and 1990 s, they promoted the first economic development. In recent years, however, SMEs went stepped into a period of development bottleneck, restricting by many factors such as heavy tax burden, financing difficulties, internal non-standardized management, social cognition, external economic environment and fiscal policy. These external factors have seriously constrained the development of SMEs in the county.Among the whole service system for SMEs, fiscal support is one of the most direct and effective ways. This article, from the perspective of public finance and taxation, starts from the theoretical analysis, and combines theoretical analysis with actual research. With the analysis of the history and present situation of private SMEs in Li County and comparative study of developed countries and financial support for the development of SMEs in China, the author sums up the experience and insufficiency of county fiscal policy in supporting the development of SMEs, getting the development ideas for the second economic development of Li County, so as to promote the healthy and orderly development of private SMEs, to lessen contradiction between the tax collection and SMEs, promoting tax collection departments to form a new concept of tax collection, “great support, great service, light punishment”. Thus, through the improvement and optimization of fiscal services supporting measures to reduce the burden on private SMEs and improve the efficiency of the preferential tax regime, service levels, solving the problem of financing and promoting the healthy development of private SMEs. The author hopes to make his own modest contribution to the economic prosperity of Li County, promoting the whole county’s economic development and improving people’s income levels and establishing a sustainable model of economic growth. |
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