| China is a developing country in the transition period of the economic system.Under this national circumstance,small and micro businesses are playing an important role in promoting employment,maintaining social stability and readjusting industrial structure.However,they are as well facing the problems of weak capacity of self-developing,poor risk-resistance and high sensitivity of market environment,which requires government supporting in formulating relevant fiscal and tax policies.In recent years,the Chinese government has gradually realized the importance of small and micro businesses.Several new policies were made after the publishing of “Scope of SMEs and Definitions”,which has supported small and micro businesses in tax preferences,streamline administration,establishing Policy-oriented funds and improving business environment.These government behaviors have got some achievements.In spite of new fiscal and tax policies,the development of small and micro businesses is still facing overwhelming difficulties.In contrast to the fiscal and tax policies in some countries with rich experiences in promoting small and micro businesses,similar policies in China still need to be improved: such as lack of systematicness,completeness and standardization in formulating new fiscal and tax policies,lack of continuity in tax preference policies,incomplete of service system for small and micro businesses,etc.Combined with the present situation of China's economic development,this paper analyzes the problems that small and micro businesses are facing from aspects of market economy law,vertical development of small and micro businesses and so on.This paper also studies the influence of current fiscal and tax policies on small and micro businesses in compare with other countries,in order to sum up the experience on promoting small and micro enterprises,as well as offer suggestions for completing fiscal and tax policies related with small and micro businesses. |
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