Study On The Fiscal Policy To Promote Development Of The Micro-enterprise In Chongqing

As an important micro-economic subject in modern economic society,micro-enterprise has profound significance for expanding employment,improving people’s livelihood,stimulating the creativity of private innovation and promoting social harmony and stability.Since 2011,micro-enterprises have received more and more attention in China.In recent years,the state and local governments have issued important documents to promoting micro-enterprises mainly by fiscal policy,to vigorously support the development of micro-enterprises.As a pioneer of the development of micro-enterprise in the whole country,Chongqing is still confronted with the dilemma of the inherent weakness of the micro-enterprise itself and the imperfect supportive policies,which leads to the development of micro-enterprises in quality needs to be improved at present.Therefore,according to the development of micro-enterprises in Chongqing and the implementation of fiscal policies,this paper explores the effective and operational fiscal policies,draw on the beneficial measures of the development of micro-enterprises at home and abroad at the same time,and combined with the reality of Chongqing,strive to use policy tools and means to promote the healthy development of micro-enterprises.Firstly,this paper makes a theoretical analysis of the fiscal policies to promote the development of micro-enterprises,take the definition,function and nature of micro-enterprises as a breakthrough,reviews the financial policies of the Chongqing municipal government to promote the development of micro-enterprises,and analyze its effectiveness.Then,through the use of literature research method,comparative analysis method,research method and so on,analysis the present situation,characteristics,existing problems and policy needs of Chongqing micro-enterprise development,and then analysis the current situation,implementation effects,existing problems and reasons of fiscal policy to promote the development of micro-enterprises in Chongqing.It is considered that the fiscal policy of promoting micro-enterprise development in Chongqing is focused on quantity rather than quality,insufficient legalization level,insufficient tax preferential policies,insufficient financial support,and the fiscal policy of micro-enterprises transformation and development is almost vacancy.Finally,based on the current situation,implementation effects,existing problems of the development fiscal policy of micro-enterprises in Chongqing,the paper puts forward theemphasis and method of changing fiscal policy in the light of the effective measures and advanced experience in the development of fiscal policy support for micro-enterprises in the United States,Japan,Shanghai and Zhejiang.We should co-ordinate the financial policies of micro-enterprises to improve the level of legalization,strengthen the tax preferential policies,improve the policy system of financial support for micro-enterprises,improve the policy system of the subsidy development of micro-enterprises,improve the policy system of the transformation of micro-enterprises and so on,in order to promote the development of micro-enterprises,to provides a useful reference for the development of micro-enterprises.