How To Utilize Tax Leverage To Improve SMEs Financing

Small and micro businesses play an important role in our economy and society,especially plays an irreplaceable role such as to increase employment,active market,improve people's livelihood,and promote the adjustment of economic structure in recent years,the government work report will support the development of Small and micro businesses to the strategic height.However,relying on financial investment to meet the most Small and micro businesses demand for funds is unrealistic,and small scale,high investment,financial asset light,the imperfect realistic constraints with Small and micro businesses have been obstacles to obtain financing support,how to improve the bank loan rate was to solve the problem of funds Small and micro businesses the primary consideration.This paper attempts to start from the tax authorities led the "Tax-bureau & Bank interaction" project,to A company as a typical case study,to explore how to use tax leverage to enhance the small and micro enterprise loan rate in the context of policy incentives.This paper mainly discusses the tax credit as the tax leverage in China's small and micro enterprise financing in the application,first elaborated the reason Small and micro businesses financing status and financing,followed by an analysis of the application as tax leverage in alleviating the financing difficulties of Small and micro businesses credit tax,including tax lever,tax credit rating at present,the principle of tax credit in our country Small and micro businesses credit applications;then introduce the A company as a typical case,drawn from Small and micro businesses to use tax leverage to promote beneficial suggestions for obtaining the loan rate,finally from three aspects of small and micro enterprises,banks and government put forward the countermeasures to enhance the loan rate Small and micro businesses use tax lever.This paper aims to draw a series of research on the use of tax leverage to help small and micro enterprises to obtain loan rate proposals,hoping to solve the financing difficulties of small and micro enterprises to provide some reference.This paper is based on the author's working experience and practice,through the case that the tax credit incentive mechanism will help to improve the Small and micro businesses by the loan rate,which made the promotion of Small and micro businesses development suggestions,and further promote the integrity of the tax credit management system construction of social integrity.However,limited by the historical space and the knowledge of the author,the problems and views put forward in this article are only from the point of view of individual practice and thinking,and there may be some flaws.