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Study on fiscal policy to promote the development of small and medium sized enterprises

Author: WuYuZhi
Tutor: ZhangLiYan
School: Capital University of Economics
Course: Finance
Keywords: small and medium-sized enterprises fiscal policy governmentpurchasing tax incentives
CLC: F276.3
Type: Master's thesis
Year: 2014
Downloads: 8
Quote: 0
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There is a large population in China. It’s of much importance to pay great efforts todevelop small and medium-sized labour-intensive enterprises for releasing employmentstress, raising resident income, improving living condition, and promoting social growthwith hamonic and stability. There’s positive function for doubling resident income andpromoting new type urbanizing with steadily optimizing the growing environment of smalland medium-sized enterprises, and enhancing their ability of innovation and managing.During the year2013in China, the value created by small and medium-sized enterprisesobtained almost60%of GDP, their products obtained60%of aggregate of socialconsumer goods, over half of all the tax were paidayed by them, almost80%of the jobsin town were provided by them. So small and medium-sized enterprises have become animportant strength of national economy and social development in China.Small and medium-sized enterprises are always facing the shortage of developmentfunds, rising operating costs, shortage of human resources, the enterprise staff quality isnot high, high labor costs, the problem of insufficient innovation ability,outstandingproblems like high labor cost, weaking traditional advance, rising living and developingpressure and financing difficult in our nation. Although series of fiscal policy forpromoting the development of small and medium-sized enterprises had beendelivered.Mainly from the aspects of finance many preferential policies to small andmedium-sized enterprises, specifically including, taxes, lower corporate taxes, expand thescope of duty-free, effectively reduce the tax burden; In fiscal spending, to arrange aspecial fund to increase support for small and medium-sized enterprises innovation,strengthen the financing guarantee system construction, national finance on the serviceplatform construction also gave us a big help, but caused by a lack of support of fiscalpolicy is spending, too broad scope of financial support, special support is not enough, thesupervision of financial capital strength is not enough, the preferential tax policy covers anarea of small, or more restrictive conditions, and little support for small and medium-sizedenterprise financing guarantee and for small and medium-sized enterprises to provide freepublic service system is not yet fully formed.The development of small and medium-sizedenterprises was still blocked because of these incomplete weak unfeasible fiscal policy.Inorder to earnestly make greater efforts to support them, effectively reduce the burden, andstabilize and create employments, improve the competitiveness of enterprises, promote thehealthy development of small and medium-sized enterprises, based on the advancedexperiences of promotion of small and medium-sized enterprises overseas, fiscal policiesfor development of Chinese small and medium-sized enterprises are presented in thispaper.

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CLC: > Economic > Economic planning and management > Enterprise economy > A variety of enterprise and economic > Small and medium-sized enterprises, township enterprises
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