Study On Tax Policies To Promote The Development Of Small And Medium-sized Enterprises Of Our Country

Along with our country market economy system reform, the small and medium-sized enterprise development. As of the end of 2014, the small and medium-sized enterprise accounts for the national total number of enterprises 99%, of our total GDP contribution to more than 60%, the tax contribution rate in 50% above, provides nearly 80% of urban jobs, the proportion of new products development is 75%, the invention patent proportion is 75%. In addition, small and medium-sized enterprises in the product exports, making full use of local resources and other aspects also play an important role. Compared with large enterprises, small and medium enterprises with small scale, low operation cost, flexible business model and professional advantages, but it also faces the burden of heavy taxes, financing difficulties, lack of personnel, the management efficiency is low, the social service system is not perfect and so on, the sustainable development of small and medium-sized enterprises brought different degree of obstacles.Since the 1990s, all the countries in the world are actively supporting the development of small and medium-sized enterprises, pay more attention to the small and medium-sized enterprise.China has formulated a series of fiscal support policies to promote the development of small and medium-sized enterprises, but because of lack of financial support policies, lack of coordination, the non tax burden, the lack of financial supervision and control of funds,and tax incentives and other issues, leading to poor maneuverability in the implementation of the policy.This paper analyzes the mechanism of fiscal policy and tax policy, to Tianjin city as an example to analyze the effectiveness of fiscal policy to promote the development of small and medium-sized enterprises, and combining the domestic and foreign advanced experience, put forward to increase financial subsidies, credit support, perfect the government procurement policy and reduce the non tax burden, improve financial management system and other financial policies and measures, and further adjust the circulation tax, enterprise income tax, improve the tax collection and management mode and other tax measures. At the same time, put forward the coordination of financial and taxation policies to support small and medium enterprises, multi channels of publicity and other fiscal measures. In order to solve the problem of SMEs in the development process,help to improve the market competitiveness of SMEs, help the development of smes.