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The Research On The Environment Of Fiscal And Taxation Policies Promoting The Development Of Small And Medium Enterprises Under Supply-Side Reform

Posted on:2019-02-02Degree:MasterType:Thesis
Country:ChinaCandidate:C Y BaiFull Text:PDF
GTID:2359330569980135Subject:Public Management
Abstract/Summary:PDF Full Text Request
Small and medium-sized enterprises have always been an important part of local economy,and they offset the industrial imbalance of local economic structure with their high flexibility and adaptability.At the end of 2015,the Central Economic Work Conference points out clearly that China's economic reform focuses on the supply side and its structure.As a result,it is of great practical significance to figure out the factors promoting the development of small and medium enterprises in the context of supply-side reform.To a large extent,the formulation and implementation of policies is greatly restricted by the policy environment.This thesis made the detailed research on how to promote the development of small and medium enterprises,especially in the perspective of fiscal and taxation policy,including aspects of economic resources and environment,political law environment,social culture and context of the policy environment.It aims to facilitate the healthy and rapid development of these enterprises under the condition of supply-side reformBased on the case of city ShuoZhou in Shanxi Province,this thesis makes an profound exploration of the fiscal and taxation policy issues faced by some typical small and medium-sized enterprises through in-depth interviews.After the analysis of data and information from the municipal bureau of statistics and sme,the author has a comprehensive and profound recognition of the factors which influence the policy environment.Through the research on literature and the exact case analysis,this paper puts forward the countermeasures to the issues existed in policy environment,which could promote the development of small and medium enterprises.Through the study it can be found that,firstly,from the economic resources and environment of fiscal and taxation policy,the favorable financing environment can provide great motivation to economic development,and the reasonable industrial structure can be the basis of the development of small and medium enterprises.The major problems presented in economic resource environment are the financing obstacle and imbalance of economic structure.The cause is that the objective environment and the small and medium-sized enterprises' own problems have caused the difficulty of financing,and the long-suffering industrial structure has leaded the imbalance of economic structure.Secondly,from the political law environment analysis of the fiscal and taxation policy,good governance capability,perfect policy and law system,strict law enforcement could create fair competition environment for the small and medium enterprises.In this regard,the issue exists in the aspects that the functions of government need to be changed,and the policy is not operable enough,as well as the weak policy implementation.However,the reasons for these problems are the dislocation of government functions,the failure of laws and regulations,and unclear responsibilities of government departments.Thirdly,from the view of social cultural environment of the fiscal and taxation policy,high-quality workforce,advanced science and technology,and well-formed social public service system will serve as a catalyst for the development of small and medium enterprises.However,in the social and cultural level,smes face with the problems of low professional quality,low technological content and imperfect social service system.The main reason for this is the lack of training results the low quality labor,and the insufficient innovation ability and the absence of governance leads to the imperfection of social service system.In view of the current problems with the combination of a large quantity of literature researches,the thesis puts forward the solutions to such issues: to start with,promoting the reform of financial system and the use of the preferential tax policy adjustment of industrial structure can be a major reform strategy on the aspect of environment and economic resources.Second,using the political and legal environment measures to transform government functions,strengthen and improve all sorts of preferential support policies as well as strengthen supervision and supervision mechanism.Finally,to improve social and cultural environment,the labor market construction should be strengthened,with the collaborative innovation mechanism and the public service system improved.In short,the rapid and healthy development of small and medium enterprises cannot achieve without the support from fiscal and taxation policy and sound policy environment.
Keywords/Search Tags:supply-side reform, small and medium-sized enterprises, policy environment, fiscal and taxation policies
PDF Full Text Request
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