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Research On Fiscal And Tax Policy To Promote Financing Of Small And Medium Enterprises In China

Posted on:2018-02-07Degree:MasterType:Thesis
Country:ChinaCandidate:Y J YouFull Text:PDF
GTID:2359330515988241Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Small and medium-sized enterprise is the main form in the market economy,in both developed countries and developing countries are currently occupying very important position,the same is true in our country.Small and medium-sized enterprises in the national economy of our country to tax,employment,innovation and active multiple tasks,such as urban and rural economy is an important part of the market economy.In the latest data released in 2015,the number of small and medium-sized enterprises in our country has reached 6000,the market main body provides more than 50% of the country's tax revenue and more than two thirds of jobs,contribute more than 60% of the gross domestic product,In order to promote the overall development of the national economy and the economic system reform has played a great role in promoting.But in the process of the development of small and medium-sized enterprises,facing the situation of insufficient funds,weakness of follow-up investment,financing difficulties has difficult to make a breakthrough,to become the biggest problem of the development of small and medium-sized enterprises in our country to continue.Financing difficulties of small and medium-sized enterprises is a worldwide problem,in each growth stage facing huge amounts of money demand and the market economy is difficult to provide sufficient funds on its own contradictions,although the Chinese government at all levels also issued a series of fiscal and taxation policies to support,including the government special fund,financial guarantee,tax incentives and so on,but in the end than expected significant effect.In this paper.Ever more experts and scholars from a financial point of view in this paper,the possibility of solving financing difficulties,this paper on the basis of a certain reference,for small and medium-sized enterprise financing difficult problem from the perspective of fiscal and taxation policies continue to conduct more in-depth analysis.First of all,the paper explain the specific concepts of small and medium-sized enterprises and small and medium-sized enterprise financing,and combed the fiscal and taxation policies to promote further financing mechanism;At the same time,in order to more complete study of the fiscal and taxation policy and the relationship between small and medium-sized enterprise financing,from the public goods theory,asymmetric information theory and tax MM financial theory has made the detailed analysis of three aspects,improve the fiscal and taxation policies for small and medium-sized enterprise financing the basis of theoretical research.Secondly,starting from the specific situation of the financing difficulties of small and medium-sized enterprises in China,fiscal policy has been implemented combing our country,,make a concrete analysis of various problems and the current fiscal policy at the same time,in order to exist;further analysis of tax policy is how the size of the small and medium-sized enterprise financing and the actual effect of the final financing,this article selects from the SME board and the gem sample of 140 enterprises,after excluding data,numerical statistics for the remaining 129 companies,and to establish the multiple regression model in different the variance test and correction after the final conclusion that fiscal and tax policies for small and medium-sized enterprises overall effect is significant,but in After the study of the industry,we found that the fiscal and tax policies have the greatest effect on the manufacturing and high-tech industries,and the promotion of the modern service industry is slightly smaller.Finally,select the United States,Japan and Germany's three in the small and medium-sized enterprise financing the fiscal and taxation policy is relatively mature countries,through reference to their respective domestic small and medium-sized enterprise general situation of the development and implementation of the different fiscal and taxation policies,specifically for our country's financing policy Suggestions,such as government procurement,financial subsidies,financial guarantee and all kinds of preferential tax policy,fiscal policy at the same time puts forward the supporting measures such as guiding non-governmental capital circulation,so as to build a set of complete and effective for small and medium-sized enterprise financing the fiscal and taxation policy system of our country.
Keywords/Search Tags:Small and medium-sized enterprises, Financing, Fiscal policy, Tax policy
PDF Full Text Request
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