Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

The Study on Middle-and-small Scale Enterprise Tax Preferential Policy

Author TanYi
Tutor FangBaoAn
School Hebei University
Course Public Administration
Keywords middle-and-small scale enterprise tax revenue preferential policy study
CLC F812.42
Type Master's thesis
Year 2010
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Now various countries soberly realized that is promoting the national economy to the small and medium-sized enterprise to continue to develop. The alleviation employment pressure, promoting market prosperity and social stabilization play more and more important role, through the development of small and medium-sized enterprises can see more potential in the economic development of a country。Along with our country economic restructuring unceasingly thorough, the small and medium-sized enterprise vigorous development is increasing the social employment, to speed up the socialization big industrial process, and lead the mid to small townships town and aspects and so on rural economy construction is also playing the unique role, becomes the national development and the stable cornerstone.。But the capital weak strength and development of small and medium-sized enterprises lack experience in competition, disadvantaged in no state support circumstances easily be large enterprise annex or squeeze caused by excessive concentration of social capital, and the market situation of lack of energy.At the same time, some very promising, small and medium-sized enterprises in hatch stage were forced to submit to the market, but also on social pressure serious waste of resources. Small and medium-sized enterprises in the external administrative management system, capital market and labor market, product marketing and other aspects of the unfavorable factors exist and develop obstacles, the tax system is not only in the aspects of a very important factor, and it is the government macro adjustment of economic policies and one of the most powerful tilt, national economic levers can be tilted by tax policy support, the healthy development of small and medium-sized enterprises.This paper expounds small and medium-sized enterprises in our country economic development in the strategic status and role, as well as the current small and medium-sized enterprise development faces the difficulty and the challenge, had pointed out in Our country Present Small and medium-sized enterprise tax revenue support policy system still existed question。In general are mainly: preferential objects not science. A single pattern, preferential policy stability, lack of preferential policies, as well as the common taxpayer and the small scale taxpayer differentiates system’s aspects and so on negative influence. Then has carried on the detailed analysis to the overseas small and medium-sized enterprise tax reven ue support policy, the union various countries empirical analysis country tax revenue support policy to the enterprise development function.On the basis of summarizing the experience in accordance with the above problems in the actual operation of the various forms to find root cause analysis, and seize nature, foreign tax policy support in small and medium-sized enterprise development process of practical experience, according to our economic development, based on the needs of the situation, seek the effective approach to solve these problems.Specifically speaking mainly has The conformity tax preference policy, establishes and consummates the small and medium-sized enterprise tax preference system; After enhancing small and medium-sized enterprise the tax, returns ratio; Encourages the society to the small and medium-sized enterprise investment; Encourages the small and medium-sized enterprise expansion investment; Encourages the small and medium-sized enterprise technological innovation; Supports the small and medium-sized enterprise human resources development; Advances the taxes and fees reform positively and so on. Pointed out emphatically the tax policy potency the display cannot leave the overall system’s coordinated revolution, must establish and consummate the comprehensive small and medium-sized enterprise support system and the tax revenue support system earnestly, maintains the policy the continuity, pointed and the comprehensive nature, in the whole coordination in the foundation, on the basis of their respective departments advantage into the policy superiority fully, the achieve object is clear about, the effect to be obvious, support powerful, around consistent effect.

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