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Research on the Legal System of Tax Allowance for the Development of Promoting National Small and Medium Scale Enterprises

Author: YaoYaoChun
Tutor: LiuJianWen
School: Anhui University of Finance
Course: Economic Law
Keywords: SMSEs tax allowance perfection
CLC: D922.22
Type: Master's thesis
Year: 2012
Downloads: 73
Quote: 0
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Abstract


Small and medium scale enterprises (SMSEs) play an important role on Promotion national economic growth and social development, and to promote the Development of SMSEs is of great significance to increase employment, promote innovation, expand exports and to adjust the economic structure However, SMSEs in the market competition are inherent in a weak position, what’s more, the entrance of WTO and the rapid competition, SMSEs face greater pressure and challenges.In developed countries, the problem about the development of SMSEs has been paid wide attention, many countries have not only developed a number of positive measures on tax allowance for SMSEs,and established a relatively sound legal system of tax allowance for SMSEs. For a long time China has also provided Tax Allowance for SMSEs to develop SMSEs. However, China’s tax allowance given to SMSEs is not perfect, the existing legal system of tax allowance, there are still many shortcomings and deficiencies in promoting economic development.The paper follows the train of thought that is find out the question, analyze the question and solve the problem. This paper uses theory research, the compare of China with foreign countries and analysis of the real example, to analyze current situation, drawback and insufficient of the legal system of tax allowance to our country, and the countermeasure of the legal system of tax allowance to our country. The first part of this paper introduce the theoretical analysis of the basis of tax allowance for SMSEs, from the definition about tax allowance, analysis of the state to give tax allowance to SMSEs in the cause analysis, and demonstrated that the state to give tax allowance to SMSEs is line with the statutory tax principle of tax fairness; second part of the paper is China’s legislative status of tax allowance for SMSEs, and analysis of the problems in tax allowance for SMSEs. The third section describes the major developed countries of contemporary tax measures to promote SMSEs’ development and the successful experience. The fourth part of The paper refers to the successful experience of developed countries, and puts forward how to establish and improve China’s legal system, tax Allowance for SMSEs some suggestions.

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CLC: > Political, legal > Legal > Chinese law > Finance Act > Tax Law
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