Effect Of Tax Incentives For Students' Entrepreneurship

Lack of entrepreneurial energy are the main factors slowing the current Chinese economic development,to encourage sustainable economic development and economic restructuring,entrepreneurship become an important issue.Graduates are main role of entrepreneurial activity.This determine that students are very important to business.But from a practical point of view entrepreneurship,college students interested in entrepreneurship has always been low.How to encourage students to improve the entrepreneurial willingness and entrepreneurship?How the government from taxation preferential policies to encourage business students?These issues are studied in this paper major foothold.Research process use a method of survey.Survey based on four key universities in Shanxi Province:Shanxi University,Taiyuan University of Technology,Shanxi Medical University,Shanxi University of Finance.Questionnaire distribution method use the random distribution,random distribution of various colleges and universities in the study room,dormitory,canteen.Students immediately after filling out the recovery,the recovery rate of 95%,higher recovery rate.Use planned behavior model questionnaires for analysis after collected,the fiscal policies and gender as two new variables were added to the model,to explore the entrepreneurial attitude,perceived behavioral control,subjective norms and the degree of influence entrepreneurial intention.Through empirical analysis,we reached the following conclusions:male college students have a stronger perceived behavioral control and hopes more entrepreneurs;less burden on investors,the more positive attitude towards Normative Beliefs and Entrepreneurial Attitude;Fiscal and Tax policies,Behavior Beliefs,Normative Beliefs,and Control Beliefs have a positive correlation.In this paper,empirical studies suggest that the willingness to improve college students' entrepreneurship and entrepreneurial capacity should pay attention to gender,the province may introduce incentives for female entrepreneurship students,colleges should take more training courses for female students about entrepreneurship.In terms of tax incentives introduced by the Government,we should expand the scope of preferential fiscal and tax preferential policies,policy refinement category.This paper take students as a starting point,analyzes the factors affecting college students venture tendency to explore the influence of external factors and individual factors on College Students'Entrepreneurial Intentions.The results enable us to better understand the characteristics between individuals,fiscal policy and entrepreneurship will are what kinds of relationships to improve the incentive effects of fiscal policy more effectively.