Research On Fiscal Policy To Promote The Development Of Small And Medium Sized Enterprises In Shanxi Province

Small and medium enterprises play an immeasurable role in China's economic and social aspects,specifically,small and medium enterprises can not only make the economy more prosperous,to solve many people's unemployment problems,but also it's role of innovation is also huge as one of the main sources of national revenue.From the end of 2015 the data can be seen,by using the national industrial and commercial enterprise information query system,we can find about 20 million small and medium enterprises,54 million individual industrial and commercial households,the final product and the value of services produced small and medium enterprises accounted for about 60%of GDP,the total tax revenue contributed by them accounted the total tax revenue,small and medium enterprises created new jobs and re-employment opportunities to 70%of the population,65%of invention patents and 80%of new product development is also achieved by small and medium enterprises.In Shanxi Province,the number of small and medium enterprises reached 182,500,accounting for nearly 90%of the number of all enterprises in the province.However,The past two years,the economic is downturn.on the one hand,the world economy is in a state of deep adjustment,the recovery showed obvious weakness,trade growth in the doldrums,geopolitical risks increased significantly,financial markets and commodity prices have obvious fluctuations,unstable international environmental factors affect China's economic development;On the other hand,the domestic contradictions and risks are obvious,economic growth in the shift state,the old and new kinetic energy conversion,structural adjustment analgesic and other issues continue,China's economic situation is becoming more and more grim.In such a macro background,more and more small and medium enterprises began to experience the fate of loss or even shutdown.The government began to focus on the development of small and medium enterprises,and formulate and introduce a series of policy measures to support the development of small and medium enterprises.How to formulate a fiscal policy that meets the needs of small and medium-sized enterprises,and create a good external growth environment for small and medium-sized enterprises,is of great practical significance to support the healthy and sustainable development of small and medium enterprises in Shanxi Province.Based on the existing statistical data and literature,taking Shanxi Province as an example,taking the external effect theory,social equity theory,cluster theory and scale economy theory as the support,this paper analyzed the status quo and the characteristicsof small and medium-sized enterprises in Shanxi Province,and summed up the current fiscal policy supporting small and medium enterprises in Shanxi Province.Through the analysis and research of spss software,this paper selected the relevant indicators to establish multiple regression model and the test.By the use of models,cases and a variety of charts and other tools,this paper concluded that Shanxi Province's support policy existed some problems,such as financial funds scale is small,financial structure is unreasonable,low efficiency of the use of funds and tax policy is not in place.On this basis,drawing on the domestic and foreign policy experience,this paper putted forward the feasible fiscal policy suggestion for enlarging the financial capital scale,optimizing the financial capital structure,improving the fund utilization efficiency and paying attention to the tax and fee policy implementation.The innovation of this paper lies in constructing the multiple regression model and taking the typical case analysis method to analyze the promotion effect of the fiscal policy on the small and medium enterprises,and to sum up the problems existing in the implementation of the fiscal policy,laying the theoretical foundation for the future financial policy suggestion.