Study On Fiscal And Taxation Policies To Promote The Development Of Non-public Economy In China

The non-public economy has a special status and role in the national economic development and social stability. In the world and regions, it plays an extremely important role. Since the reform and opening up, private economy has become the important strength to support the economic development of our country.Firstly, this paper defines the concept of the fiscal and taxation policies and non-public economy involved in the study, elaborates the research background, the theoretical and the practical significance in general. In theory, it is useful to clarify and change the traditional understanding of non-public economy, promote the continuing development of the Marx doctrine in the contemporary China. In practice, the promotion of non-public economic development with fiscal policy will help further emancipate and develop productive forces,and help improve our national economic growth and people's living standard.Then study the history and current situation of non-public economy in China, the existing problems and shortcomings, and then mainly China's relevant policies to promote the non-public economic development are introduced. Analyze our country's specific fiscal and taxation policies to promote the non-public economic development and summarize the present situation of the implementation of fiscal and taxation policies. Put forward to better perfecting the fiscal methods and the taxation policies to support the development of non-public economy. Make better use of special fiscal fund, government procurement, tax incentives and other measures to overcome the obstacles to the development of the non-public sector of the economy, to further promote the healthy and sustainable development of the non-public sector of the economy.At the same time, through the relevant datas' collecting and sorting, use the method of empirical analysis and have a quantitative analysis on the implementation effect of fiscal policy in our country at present which promotes non-public economic development. It provides more operable and feasible suggestions for policy modifications. To construct multivariate linear regression model, use the collected data to do regression analysis among the multiple variables, such as GDP, GDP of non-public economy, fiscal input, tax preferences and other fiscal policies' variables. After the empirical analysis from the two aspects of non-public economy's role in promoting the economic development of our country and fiscal policies' role in promoting the development of non-public economy, we draw a conclusion: it is necessary to adopt fiscal and taxation policies to support the development of the non-public sector of the economy.At the same time, learning from the experience at home and abroad, sum up and comparethe fiscal and taxation policies developing non-public economy between capitalist countries and socialist countries. Summarize the successful the experiences and the lessons of failure.Finally, aiming at practical problems in non-public economic development and disadvantages existing in the fiscal and taxation policies, based on the qualitative and quantitative analysis mentioned above, drawing lessons from the two aspects of the pros and cons of non-public economic development abroad, put forward the further suggestions on how to improve fiscal and taxation policies in China to promote the non-public economic development, and put forward comparatively microscopic and concrete suggestions on fiscal and taxation policies for improvement. Thus it is helpful to the actual departments to carry out the work and it can promote the healthy development of non-public economy and the further growth of China's economy.