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Research on the Legal System of Tax Preference to Promote SMEs in China

Author: Pang
Tutor: TaoGuangFeng
School: Nanjing University
Course: Economic Law
Keywords: SMEs Tax Law Tax incentives Administration of Tax Collection Tax legal principles
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 525
Quote: 1
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Abstract

With the rapid development of the world economy, the SMEs in national economies increasingly occupy a more important position. Proved SMEs this prompted a strong force of economic growth, not only in the national economy plays a huge role, more and more attention in the area of ??social life. As can be seen from the relevant statistical data and information analysis, SMEs have played a key impetus to promote the progress of science and technology, science and innovation to develop and solve the people's production and employment, the expansion of local employment. However, the development of SMEs so far, a lot of problems getting highlights. Born in a weak position in the small and medium enterprises in market competition, the survival status quo has been plunged into many difficulties: low threshold of SME start, the rapid development of short survival; financial institutions in the face of the SME weak economic strength and high reputation, cautious lending, lead SME financing difficult; SMEs are mostly labor-intensive industries, the lack of core competitiveness; regulations and policies continue to give SMEs to encourage and support, but in fact it still faces a heavy burden of the tax burden. China's accession to the World Trade Organization in 2001, external competition intensifies, SMEs face greater competitive pressures. The end of 2008, the world financial crisis for China's SMEs is undoubtedly more difficult, and the majority of export processing SMEs engaged in labor-intensive industries have shut down. Today, the world, and even the national economic and technological development has far transcend the survival status of small and medium enterprises, the development of SMEs demand required to break the status quo, to break through their own shortcomings, to break through the external environmental barriers urgent need to usher in a new living environment. Despite the variety of approaches to promote the development of SMEs, is undeniable, as macroeconomic regulation and control of the national government, one of the most effective means of taxes, for the adjustment of economic structure, promoting the coordinated development of the socio-economic significance. Promote the adjustment and reform of the system of tax incentives to increase small and medium enterprises to enjoy preferential tax treatment intensity, on the one hand, to ease the pressure on the survival and development of SMEs, on the other hand to reduce fiscal spending, promote economic development, can be described as a win-win situation. Therefore, elaborate from tax benefits legal system angle to promote the development of SMEs in China is the object of this paper. Of the SME Promotion Law \angle of income tax and other taxes there are also a large number of related incentive provisions. These policies and regulations constitute the regulatory status quo of China's current promotion of SME development. However, in view of the SME sector as the enhancement of China's comprehensive strength and the rapid development of the national economy, has also undergone a huge change, there have been many problems already have many of our current system of tax incentives (especially preferential tax policies) local lag in the development of SMEs, can no longer meet the needs of the rapid development of SMEs. Flawed legal system of our current tax incentives for SMEs: SME standard definition of unreasonable preferential tax legislation, there the tax legal principle becomes vacant, the preferential tax policy orientation is not clear, as well as tax incentives targeted, the effectiveness of low-level implementation efficiency is not high; collection and management procedures in the tax collection system, there are also unreasonable, tax services are not in place, the tax authorities too much discretion adversely affected. Visible, far-reaching reforms and adjustments of current tax preferential legal system. Visible, to promote more healthy and fast and efficient development of SMEs in China must be more perfect the legal system of our current tax incentives. Therefore, this article in full collation and analysis of the current about the existing problems on the basis of the system of tax incentives for SMEs, combined with the developed countries, including the United States, Japan, France, Canada, South Korea related to the promotion of domestic SMEs establish development preferential tax policy legislation the successful experience, relying on the current conditions in China, focusing on thinking about how more perfect the legal system of tax incentives to promote the development of SMEs in China.

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