Research On The Relationship Between Tax Policy And The Development Of Small And Medium Sized Enterprises

SMEs are the most active economic subject in the market economy, which is an important driving force for the growth of the national economy. But because of its inherent weakness in the market competition, especially after the financial crisis inevitably become the most affected groups, a large number of small and medium-sized enterprises in the closed, closed down the edge of the. Wenzhou is one of the most developed regions of China’s private economy, and a large number of small and medium enterprises constitute the engine of economic development in Wenzhou. Developed private finance and large-scale private capital has been one of the main characteristics of Wenzhou model, but its own existence is difficult to overcome the drawbacks, the impact of financial order. Due to the lack of standardized guidance and external supervision, private financing is basically in a spontaneous and disorderly state, is very easy to lead to the blindness of social investment. In the fall of 2011, part of the corporate capital chain tension and even rupture, the local private financial turmoil broke out in Wenzhou. On March 28, 2012, the State Council executive meeting decided to set up Wenzhou financial comprehensive reform pilot area, and strive through to reform to power "mode, to effectively solve the" small and medium-sized enterprises, financing, private capital investment difficult "problem, and guide folk financing standardization and sunshine, escort for the entity economy. With the deepening of the reform of Wenzhou, the problems associated with tax policies are gradually increasing, and even become the bottleneck of the financial comprehensive reform.Tax policy plays an important role in supporting and encouraging the development of small and medium enterprises, and it plays a leading role in many countries. This paper mainly to small and medium-sized enterprise development typical of Wenzhou area as an example, an overview of Wenzhou financial comprehensive reform pilot area background, "gold change three years" practice and private financial innovation based on combing the relevant tax policy of small and medium-sized enterprises and private financial innovation.Wenzhou gold’s first private lending service centers and private capital management companies and other private financial institutions also belong to small and medium-sized enterprises in nature, in the process of the current financial reform deepening in small and medium-sized enterprises, private financing standardization and sunshine plays an important role as a bridge, to clarify the current practical problems faced by tax policy small and medium-sized enterprises, is conducive to reduce the tax burden, out of the current difficulties, combining with the analysis of Wenzhou financial reform initiative tax issues of private lending service centers and private capital management companies and other private financial institutions, and expounds the lack of current tax policy on small and medium enterprises, from the perspective of the government through tax policy to improve the private financial institutions in order to reduce the tax burden of financing of SMEs in Wenzhou the enterprise, and puts forward suggestions on tax policies to support the development of small and medium-sized enterprises and private financial institutions.