Research On Fiscal And Taxation Policies To Promote The Development Of Small And Micro Enterprises In China

A long-term sustainable development of the country’s economy, not only need a strong medium-sized enterprises, but also rely on the booming small and micro enterprises. According to the "National Small Micro Enterprise Development Report"(SAIC, 2014), at the end of 2013, the number of small and micro enterprises account for the proportion of total number of enterprises has reached 94 percent, more than 60% of GDP and 50% State tax contribution from small and micro enterprises, new jobs and re-employment of the population of more than 70% concentrated in the small and micro enterprises. Small and micro enterprises have become an important basis for sustained economic stability and an important pillar of the national economy development.However, due to the small-scale, low management level, limited financing channels such as their own limitations, the development of small and micro enterprises are also facing many difficulties and challenges, especially since the 2008 international financial crisis, the development of small and micro businesses struggling.Given the practical difficulties of small and micro businesses important position and role in national economic development and its problems, how to establish and perfect for small and micro enterprise development support policies have been put on the government agenda. This article intends to explore the problems of small and micro enterprises to improve the government’s policies from the perspective of fiscal policy.Thesis consists of five chapters. The first chapter is the introduction. On the basis of this chapter introduces the background, significance, research methods and innovation and deficiencies, focusing on related literature review and the comb.The second chapter is part of the standard analysis. This chapter on the basis of small micro-enterprise finance policy defining the concept, analyzes the theoretical basis for small micro-enterprise finance policy. Small and micro enterprises are small enterprises, referred to micro-enterprises, family-owned enterprises, individual industrial and commercial households. Small and micro enterprises are micro fiscal policy fiscal policy enabling policy type. The goal is a series of fiscal policy tools to encourage and support the development of small and micro enterprises. Fiscal policy and macro regulation and focus on different short-term demand management, small and micro enterprises fiscal policy is essentially a long-term nature of the supply-side management policy type."Economic importance", "weak self" and "policy effectiveness" are the three basic fulcrum of small micro-enterprise finance policy theory is based. "Economic importance" in performance, compared with medium-sized enterprises, a large number of small and micro enterprises, wide distribution of industries and labor-intensive enterprises, is an important driver of economic growth, employment expansion and deepening reform of the main channel important driving force. However, small businesses have "their own inferiority," the existence of a distinct disadvantage in terms of size, industry, distribution and management of enterprises belonging to vulnerable groups, without government support policies, small and micro enterprises difficult to get healthy development. "Policy Effectiveness" refers to a variety of policy instruments of government support small and micro enterprise development, fiscal policy is an effective policy. Fiscal policy can not only through government procurement, tax incentives, financial subsidies and other means to influence the small micro-enterprise financial position and operating behavior to improve the living environment for the development of small and micro enterprises, but small businesses can change the values, through a variety of policy means of stimulating small and micro enterprises to optimize business model, small and micro enterprises to improve market competitiveness.The third chapter is part of empirical analysis. This chapter analyzes the current situation and problems of small and micro enterprises and their fiscal policy. Since the reform, China’s small and micro enterprises has made great progress, not only a huge number, become the absolute majority of market players, but also playing an increasingly important role in economic growth and employment. But small businesses are still concentrated in the beginning of processing, low-level service-based traditional industries, 76% of small and micro-scale enterprises have 20 million or less. Small micro-enterprise health indicators show that China’s one-third of small and micro enterprises, in a more difficult business development "sub-health state." Its outstanding issues: First, rising operating costs, social security charges, taxes too heavy, narrow profit margins; the second is a low level of self-management and the quality of workers, workers lost more serious problem; the third is financing; Fourth, poor innovation. For the small and micro enterprises out of difficulties, the government introduced a series of fiscal measures to reduce costs include tax, financial subsidies, special funds and government procurement support including. However, the existing small and micro enterprises fiscal policy is not perfect, the main problems: First, tax incentives is not big enough, not comprehensive and universal content is not strong enough, small and micro enterprises heavier tax burden problems have not been fundamentally resolved; the second is special funds "small, scattered," a prominent problem in the effects of policies needs to be improved; Third, internal and external policy coordination was not able to complement one another and work together to shape policy; Fourth, policy fragmentation, periodic tendency apparent lack of legal protection; Fifth policy publicity and may not be implemented.The fourth chapter is part of a comparative analysis. This chapter comparative analysis of small and micro enterprises in developed countries fiscal policy the United States, Japan, Germany, summed up the perfect international experience of small and micro enterprises should learn from fiscal policy. Developed countries have attached great importance to the use of fiscal policy help small and micro enterprise development. Small and micro enterprises in these countries fiscal policy has a legal nature, a common feature of universality, diversity and tools government behavior and market mechanisms and other complementary or experience. These experiences have reference and Implications for the Improvement of small micro-enterprise finance policy.The fifth chapter is part of countermeasures. Chapter presents ideas and suggestions to improve China’s small micro-enterprise finance policy. For practical problems small businesses and their financial support policies exist, international experience, for a time, and improve the basic ideas of small and micro enterprises fiscal policy by reducing the tax burden on small and micro enterprises and the strengthening of special funds, government procurement and financial subsidies and other support to small and micro enterprises to improve the health index, create a favorable fiscal policy environment for small and micro enterprises to survive and grow up healthy. To achieve this goal, the need to increase efforts to tax incentives, to promote policies to improve the policy and universal expansion; promote the integration and unified management of special funds; reduce small micro enterprises to participate in government procurement threshold, small and micro enterprises to improve government procurement and financial information service levels; financial resources play in the credit guarantee system "largely rebutted those claims" role; financial subsidy policy should be more focused; strengthen publicity small micro-enterprise financial policy; to improve the level of small and micro enterprises Legalization of fiscal policy; the establishment Social Security incentives and subsidies difficult to improve the coverage of small and micro enterprises in the social insurance system.