Vigorously developing small and medium-sized enterprises is an important way to solve the problems of residents’ employment,raising resident’s income and promoting social harmony and stability.All countries in the world attach great importance to the development of small and medium-sized enterprises.Since the reform and opening up,China’s small and medium-sized enterprises have made considerable progress and taken a series of fiscal and policy measures to promote the development of small and medium-sized enterprises.However,many problems still can not be solved.Especially since the new normal economy,the development of small and medium-sized enterprises Very prominent,urgent need to be resolved.Therefore,this article intends to explore the promotion of the development of SMEs in our country from the perspective of financial policy support,with a view to the relevant research and related policy practice is beneficial.The full text is divided into six parts:The first part is an introduction.This paper introduces the research background and significance of the thesis topic selection,discusses the existing domestic and foreign theories and comments on the existing research results at home and abroad.Briefly put forward the structure of this article,pointed out the research methods,innovations and deficiencies of this article.The second part is the theoretical basis of the fiscal policy to promote the development of small and medium-sized enterprises.Mainly elaborated the basic concept of small and medium-sized enterprises;The theoretical basis that the financial policy supports the development of small and medium-sized enterprises are respectively the enterprise life cycle theory,tax fairness theory,Laffer curve principle.The third part is the economic function of SMEs in our country and the necessity of financial support.It mainly analyzes the role of SMEs in promoting China’s economy,the status quo of SMEs in our country,the problems existing in the process of development and the necessity of financial support.The fourth part concretely narrates the existing problems and the reasons of our current policies.Firstly,it discusses the current financial support policies briefly.Second,the existing problems of the current financial support policies include the burden of taxes and fees for small and medium-sized enterprises,limited financial subsidies,small and medium-sized enterprises Can not benefit from the government procurement,the special fund investment is insufficient,many problems can not get the guidance of the service of social institutions;and finally analyze the reasons.The fifth part puts forward the policy recommendations to promote the development of our country’s small and medium-sized enterprises.It is suggested to improve the fiscal policy.first,increase the expenditure of financial support funds,implement both the preferential taxation policy and the prevention and control over-tax policy.Second,we should optimize the financial supportive approach,give play to the positive role of tax incentives and reform the way of financial support,Sourcing policy recommendations,including appropriately reducing the threshold for SMEs to participate in government China,reducing the initial investment of SMEs in government procurement,helping SMEs improve government procurement experience,strengthening the financing support for SMEs in government procurement,and improving the specific procurement of SMEs Rules and regulations;the last is to improve the financial support fund management system and strengthen the supervision of financial support funds.The sixth part is the relevant supporting policies.The first is to put forward policy advice on financing,including improving the financing environment,expanding financing channels,improving the financing guarantee system and reducing the bridge cost of enterprises.In fact,the market environment is proposed to create a fair market environment,Reduce market access conditions and establish a clean and honest civil servant team.Finally,improve the social service system,strengthen the construction of public service platform,speed up the informatization construction of small and medium-sized enterprises,and improve the guidance system for small and medium-sized enterprises. |