Research Of Fiscal And Taxation Policies To Promote The Development Of SMEs

Small and medium-sized enterprises have become an important part of modern economy. Its’ survival and development is consistent with the direction of the modern economy. Based on macroeconomic views, dissertation demonstrates the role of SMEs in increasing employment, transforming savings into investment and stimulating economic growth. But in practice, fiscal and taxation policy, especially the tax policy, is not conducive to the further development of SMEs and neither is financing support. After analyzing the nature of the SMEs and Its’ business goals, dissertation argues that first of all, direct-tax-rate hike or indirect-tax-rate hike will increase the operational and financial risk of SMEs. Secondly, to make direct tax as main tax is more beneficial to the development of SMEs. Lastly, Indirect taxation preferential is more effective than direct taxation preferential. Through the case study of zhongshan city, dissertation analyzes the existing problems in tax burden, preferential tax policy and the distribution of tax burden among enterprises. In the final chapter, the dissertation gives the fiscal and taxation policy suggestions according to previous study.