A Research On Financial And Taxation Support For Small And Micro Enterprises In Changshu

Small and micro enterprises play an important role in the development of national economy and society,and play a positive role in promoting economic growth,increasing employment,scientific and technological innovation and social harmony and stability.The number of small and micro enterprises is large in China,accounting for about 95%of the total number of enterprises.According to statistics,60%of GDP is created by small and medium enterprises,50%of tax revenue is contributed by SMEs,65%of patent of inventions are completed by SMEs,and more than 80%of new products are developed by SMEs.However,small and micro enterprises are faced with problems such as increased production costs,difficulty in financing,weak anti-risk ability,and so on.The healthy growth of small and micro enterprises needs the help of government,but in a long time,the official definition of small and micro enterprises was not clear,which resulted in some government's support policies can't be implemented well,and small and micro enterprises can't really enjoy the benefits.In recent years,the government pays more attention to the development of small and micro enterprises,continuously introducing various supporting policies and measures to help small and micro enterprises.Standing in the angle of financial and taxation support,this paper intents to analysis financial and taxation supporting measures to small and micro enterprises in Changshu,find out the existing problems,learn from the advanced experience of developed countries,and throw out suggestions to further improve financial and taxation support to small and micro enterprises in Changshu.The suggestions are as follows:to promote the strengthening of small and micro enterprises related legal system construction;to expand the scale of financial capital and improve its efficiency;to increase financial support for small and micro enterprises;to improve the support policy for small and micro enterprises of science and technology;to pay attention to the continuity of the policy;to expande scope of preferential tax policies for small and micro enterprises;to establish and improve government procurement system for small and micro enterprises.