Font Size: a A A

A Study On Fiscaland Tax Incentives To Impact The Growth Of Small And Micro Enterprises

Posted on:2020-09-17Degree:MasterType:Thesis
Country:ChinaCandidate:F WuFull Text:PDF
GTID:2439330623460068Subject:Business administration
Abstract/Summary:PDF Full Text Request
Small and micro enterprises have become the significant forces in China economic development,.They play a major role in China socialist economic construction,taxation,employment and innovation.The State Administration of Taxation and local governments have promulgated a number of targeted support policies,such as tax reduction,additional fiscal subsidy and a series of policy measures to help them out of the woods.Based on this background,comprehensive and in-depth analysis of fiscal and tax incentives has important practical significance for the incentive effect of small and micro enterprises.The purpose of this paper is to analyze the development status of small and micro enterprises in Nanjing,explore the effectiveness of preferential policies,and finally put forward relevant suggestions for the fiscal and tax preferential policies system to promote the growth of small and micro enterprises.This paper takes 162 small and micro enterprises in Nanjing as a sample to establish growth evaluation indicators,and explore different incentive effects of small and micro enterprises.Finally,combined with empirical analysis and theoretical analysis,it proposes countermeasures to improve China's promotion of small and micro enterprises.The results of the thesis show that the fiscal and tax incentives are necessary for the growth of small and micro enterprises.The fiscal and tax incentives for small and micro enterprises in Nanjing have certain implementation,but the implementation effect still needs to be strengthened.Tax incentives have a positive effect on the growth of small and micro enterprises.At the same time,both the value-added tax and the income tax have positively affected the growth of small and micro enterprises,but the effects of the policies are different,and the impact of income tax policies is more obvious.In addition,the financial subsidies enjoyed by small and micro enterprises do not reflect the characteristics of strong fiscal policy flexibility and effectiveness,and fail to fully exert their influence on the growth of enterprises.Compared with the implementation of foreign fiscal and taxation policies,China's current policy needs to be improved.The government should improve the current policy system,and strengthen the follow-up management of policy implementation.
Keywords/Search Tags:Small and Micro Enterprise, Fiscal and Tax incentives, Business Growth
PDF Full Text Request
Related items