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Research On Financial And Tax Policies For Supporting The Development Of SMEs In Tianjin

Posted on:2019-10-24Degree:MasterType:Thesis
Country:ChinaCandidate:S HuangFull Text:PDF
Abstract/Summary:PDF Full Text Request
Since the reform and opening up,SMEs have played a very important role in social and economic development,especially in terms of strengthening the stamina and vitality of economic growth,attracting employment,etc.,and at the same time becoming the main force of the future Chinese market competition pattern.However,in recent years,the economic downturn in China,coupled with the SMEs' own defects,has led to the decline of effective market demand for SMEs,the increase in operating financing costs,the heavy burden of taxes and fees,the low level of science and technology,and difficulties in attracting talents.To promote the healthy development of SMEs,the central and local governments have introduced fiscal policies to implement corresponding policies.However,in terms of policy formulation,on the one hand,the financial support is small,there is a lack of coordination between policies,the scope of government procurement is small,and the non-tax burden is excessive;on the other hand,there is a lack of sound system of tax incentives,and Direct concessions dominate,coverage is small,lack of forward-looking.In terms of policy implementation,both fiscal and taxation policies lack an effective regulatory system,resulting in a low rate of implementation of fiscal and taxation policies,and not really promoting the development of SMEs.The paper first introduced the theoretical basis for the development of SMEs and the support of fiscal and taxation policies.Based on this theory,it introduced the development status,opportunities for development,and existing shortcomings of SMEs in Tianjin,and the status of fiscal and taxation policies for the development of SMEs in Tianjin.The questionnaire survey method was used for empirical analysis.Through the status quo and empirical analysis of the fiscal and taxation policies of small and medium-sized enterprises in Tianjin,the problems were revealed,and the problems existing in the financial and taxation policies of the SMEs were summarized.At the same time,drawing lessons from the experience of the four countries of the United States,Germany,Japan,and South Korea,we have formulated a more comprehensive system of fiscal and taxation policies for SMEs,including increasing financial subsidies,improving government procurement policies,expanding tax preferences,and increasing tax policies for sustainable development.Improve tax collection and management modes and tax payment services.The formulation and implementation of these fiscal policies can effectively improve the development environment for SMEs and make them more market competitive.
Keywords/Search Tags:Small and Medium Sized Enterprises, Financial Subsidy, Government Procurement, Tax Preferential Policy, Tax Service
PDF Full Text Request
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