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

Research of Tax Policy to Promote the Development of Medium-and-small Size Enterprises

Author ZhangLong
Tutor ZhangZuo
School Dongbei University of Finance
Course Finance
Keywords SMEs Tax System Policy Recommendations
CLC F812.42
Type Master's thesis
Year 2012
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Since the reform and opening up of China, the rapid development of SMEs plays an increasingly important role in the economic and social development. However, contrary to the urgent development of SMEs’requirements, the SMEs’tax policy of China is far from perfect. Generally, high corporate tax burden leads SMEs hard to survive. As a result, SMEs’downturn will directly affect the economic growth rate of China. Therefore, it is very necessary to conduct a study of tax policy for SMEs.To promote the sustainable development of small and medium enterprises, tax policy research has a strong theoretical and practical significance. From the aspect of theoretical significance, tax of SMEs is an important part of the whole tax system, but nowadays, China has not yet formed the system of tax policy for development of SMEs yet. So the specific tax policy research for SMEs contributes the theory of China’s tax system, making it more perfect. On the other hand, from the view of practical significance, SMEs in China have an important economic and social status, they play an irreplaceable role in the progress of promoting development of economic and employment. Unfortunately, China’s imperfect current tax policy system gives a heavy tax burden to enterprises. In order to promote the sustainable development of SMEs, developing a set of tax policy shows a much greater practical value.At first, this article points out the great significance of small and medium enterprises’development, based on the overall economic progress of our country. Then, compare to the developed countries’measures for the tax of SMEs, the article discusses many problems and enterprises’burden existing in SMEs’tax policy of China. After that, the article analyses to look for a system of tax policy for the sustainable development of China’SMEs.The whole text is divided into five parts:The first part is the introduction and analysis of the basic situation of the article, including the background and significance of research, research methods, the paper’s innovation and insufficient.The second part describes the status of the development of SMEs. Firstly, the article analyses the criteria for the classification of SMEs in the United States. European Union and Japan, then compares it with the criteria for the classification of SMEs in China. Followed is the discussion of the basic characteristics of SMEs in China, as well as the role of SMEs to China’s economic development. Small and medium enterprises is becomes more and more prominent in economic development. Lastly, article concludes the problems encountered by small and medium enterprises in current development, leading out the need of feasibility to promote the development of SMEs.The third part displays the status of current tax policy for SMEs. List the implementation situation of tax policy of SMEs in China, then compare corporate taxes with income. After that, article discusses the importance of tax to the development of small and medium-sized enterprises, pointing out the shortcomings of SMEs’tax policy in China.The fourth part is a comparative analysis of SME tax policy at home and abroad. Firstly, the article expresses some brief foreign tax incentives to support SMEs, indicating the merits of foreign tax policy compare to our tax policy. Secondly, combined with the development environment for SMEs in China, article discusses the significance of foreign SMEs’tax policy implications to our country.The fifth part is the tax policy recommendations. The support to tax of SMEs should follow principles based on the status and condition of China’s development and foreign experience. Then propose tax policy recommendations to promote the sustainable development of SMEs in China on that basis.

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