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Research On Financial And Tax Support Policy Of Small And Micro Enterprises In Gannan

Posted on:2020-08-20Degree:MasterType:Thesis
Country:ChinaCandidate:K K ZhaoFull Text:PDF
GTID:2439330572993970Subject:Chinese Minority economy
Abstract/Summary:PDF Full Text Request
Small and micro businesses appeared in the end of 19 th century and developed and flourished in developed countries.China's small and micro enterprises have developed and grown up mainly after the reform and opening-up.Under the reform of the socialist market economy system,the development of small and micro enterprises has grown and become an important force in China's national economy.It has become a new force and an important subject of entrepreneurship and innovation after the rise of mass entrepreneurship and innovation in China.Small and micro businesses are characterized by flexibility,innovation,low cost and simple operation.They play an important role in promoting economic growth,optimizing economic development institutions,transferring labor force and alleviating employment pressure,and promoting regional harmony and stability.However,due to the small size,weak competitiveness and difficulty in financing of small and micro enterprises,they are greatly impacted in the external environment.As an important means of national regulation and control,fiscal policies and tax policies can play a very effective role in promoting the development of small and micro businesses and provide a guarantee for the development of small and micro businesses.Based on this,this paper expounds the theoretical basis of fiscal and taxation support for small and micro enterprises,analyses the current situation of fiscal and taxation support policies for small and micro enterprises in Gannan Prefecture,and conducts a questionnaire survey on 411 small and micro enterprises' fiscal and taxation support policies by using field survey method.This paper analyses the implementation of fiscal and taxation support policies for small and micro enterprises and their response and achievements.On this basis,the problems of the fiscal and taxation support policies for small and micro enterprises in Gannan Prefecture are deeply summarized.Finally,by drawing lessons from the financial and taxation support policies of small and micro enterprises in developed countries,this paper puts forward some countermeasures and suggestions to improve the development of small and micro enterprises in Gannan Prefecture.
Keywords/Search Tags:Gannan Prefecture, Small and Micro Enterprises, Finance and Tax Support Policy, Field Investigation Method, Support Effect
PDF Full Text Request
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