Based On Supply-Side Reform And Research On The Finance And Tax Policy Of Small And Medium-Sized Enterprises

In 2015,the central put forward the structural reform of the supply side,and in the current and future period of time,the supply side of structural reform will be the main direction of China's fiscal and taxation policy regulation.To promote supply-side reform is to improve the quality and efficiency of supply and promote the sustained growth of China's economy.After 2011,China's economic growth into the new normal,the downward pressure on the economy continues to increase.For this economic situation,China's habits from the demand side to consider the problem,the solution is to implement an expansionary fiscal policy and prudent monetary policy,in order to stimulate economic recovery.But demand management policy is a short-term economic policy,can not solve the problem of long-term economic growth,and even bring about side effects.According to the modern economic growth theory,economic growth mainly depends on the efficiency to boost the input of production factors and production factors,which is the issue of supply.In order to increase supply,enterprise will have a profit of capital accumulation and technological development.Small and medium enterprises,as the micro subject of the most dynamic and innovative ability,play an important role in the development of our country's economy.One of the key areas to promote the reform of the supply side is to make small and medium-sized enterprises more dynamic and create more social wealth.However,due to their own conditions and external competitive environment,the small and medium enterprises have many problems in the development,the fiscal policy as an important means to support the development of SMEs,there are some defects.Therefore,it is of great practical significance to further improve the fiscal and taxation policy system to support the development of small and medium-sized enterprises.Based on the background of the reform of the supply side,this paper expounds the reasons for the development of small and medium enterprises,and the direction and path of the development of the medium and small enterprises.This study based on the framework,this paper analyzes the important role of small and medium-sized enterprises of our country exist in the development of economy and the problem of small and medium-sized enterprises,and according to the review of the current fiscal policy to support the development of small and medium-sized enterprises and related laws and regulations,summarizes the defects of the fiscal and taxation policy.Finally,in reference to other developed countries to support the small and medium-sized enterprise financial and tax policy experience and based on the situation of our country,put forward to promote the development of China's small and medium enterprises tax policy recommendations.Fiscal and tax policies to support small and medium enterprises is a complete policy system,the policy system is the organic combination of the following: perfecting the legal system of China's small and medium-sized enterprises,safeguarding the rights of small and medium-sized enterprises;improve the tax preferential policy of our country,reduce the tax burden of small and medium-sized enterprises;optimization of financial subsidies for small and medium-sized enterprises,increase the technological innovation the investment,support for small and medium enterprises innovation;broaden the financing channels for SMEs,improve the credit guarantee system,to solve the financing problem of small and medium-sized enterprises;standardize our tax laws,policies and regulations to facilitate the enterprise long-term stable,long-term planning,long-term development.