促进我国中小企业发展的财税支持研究

发布时间：2018-04-27 06:34

本文选题：中小企业 + 财税支持　；参考：《江西财经大学》2014年硕士论文

【摘要】：随着我国社会主义市场经济体制改革的逐步深入,我国中小企业不断壮大,其在拉动国民经济发展方面发挥着越来越重要的作用。统计数据显示,我国中小企业占全国企业总数的99%以上,所创造的GDP已经占到全国GDP的60%以上,所创造的税收占到全国税收的50%以上,吸纳就业人口占到全国就业总数的80%以上,我国的中小企业在促进经济发展、扩大就业、促进技术创新、保障民生等方面发挥着难以替代的作用。但由于中小企业大都处于企业生命周期的“幼婴儿期”,天生弱势,且随着市场竞争的加剧以及国际国内市场不稳定因素增多,金融危机所造成的影响还在持续,使得我国中小企业发展面临着严重的困难和问题,主要表现在中小企业基础薄弱,人才储备不足,发展质量低,资本融资难等方面,使得中小企业在与其他大型企业竞争中处于明显的劣势地位,这极大地影响到了中小企业的健康发展,从而影响整个经济社会的可持续发展,亟需国家强有力的政策扶持,而在我国政策中,财税政策占有很重要的地位,对其进行研究意义重大。从世界各个国家的经验来看,在政府财税政策方面给予中小企业适度倾斜是一个普遍做法,实践证明,通过财税政策地大力支持,可以降低中小企业的经营成本,帮助中小企业获得更多的资金支持,为中小企业发展提供一个公平竞争的市场环境等,从而促进中小企业更好的发展。然而目前我国的财税政策体系还存在很多缺陷,如立法层次低、政策力度小等,如何完善我国的财税政策,建立一个科学有效、具有中国特色、符合我国国情的财税政策扶持体系,充分发挥其促进我国中小企业发展的作用是亟待解决的问题。本文把现行的我国支持中小企业发展的财税政策作为一个体系来加以研究,通过借鉴国外一些国家和地区财税支持中小企业发展的经验,并结合我国的实际情况,提出了完善我国财税支持中小企业发展政策体系的建议。本文一共分为六个部分,具体为：第一部分为引言,介绍了文章的选题背景和意义、国内外研究现状、研究方法和思路、主要的创新点以及不足,引出了中小企业财税支持这一问题,理清了文章整体写作思路。第二部分对财税支持中小企业的理论进行分析,该章重点介绍了国内外中小企业的界定、财税支持中小企业发展的理论依据、工具及其作用,为下文的进一步展开奠定了坚实的理论基础。第三部分分析了我国现行中小企业财税支持的现状,该章重点对我国中小企业发展遭遇到的困难以及问题、我国财税支持中小企业发展的缺陷进行了深入全面地分析,为完善我国财税支持体系建议的提出提供了详实的资料。第四部分主要对德国、美国、日本财税支持中小企业发展的做法进行了一个整理,从中提炼出对我国财税支持中小企业发展方面的有益经验。第五部分对完善我国财税支持中小企业发展政策体系的建议进行了探讨,分别从指导思想、基本原则以及具体策略三个方面进行了论述。第六部分为结论,本章除了对促进我国中小企业发展财税支持策略进行了总结,还对论文未来的研究方向进行了展望。
[Abstract]:With the gradual deepening of the reform of the socialist market economy system in China, the small and medium enterprises in China are growing more and more, and they play a more and more important role in promoting the development of the national economy. Statistics show that the small and medium-sized enterprises in China account for more than 99% of the total number of enterprises in China, and the created GDP has already accounted for more than 60% of the national GDP, which has been created. Tax accounts for more than 50% of the national tax, and the employment population accounts for more than 80% of the total employment in the country. The small and medium-sized enterprises in our country play an irreplaceable role in promoting economic development, expanding employment, promoting technological innovation and ensuring the livelihood of the people. With the intensification of market competition and the increasing instability in the international and domestic markets, the impact of the financial crisis continues, and the development of small and medium-sized enterprises in China is facing serious difficulties and problems, mainly in the aspects of the weak base of the small and medium-sized enterprises, the inadequate reserve of talents, the low quality of development, and the difficulty of capital financing. Small enterprises are in an obvious inferior position in the competition with other large enterprises, which greatly affects the healthy development of small and medium-sized enterprises, thus affects the sustainable development of the whole economy and society, and needs strong national policy support. In our policy, the fiscal and tax policy has a very important position and it is of great significance to its research.
From the experience of every country in the world, it is a common practice to give small and medium-sized enterprises a moderate inclination in the government's fiscal and tax policies. The practice has proved that the operation cost of small and medium-sized enterprises can be reduced, the small and medium enterprises can get more funds to support and provide a fair competition for the development of small and medium-sized enterprises by the strong support of the fiscal and tax policies. Market environment and so on, thus promoting the better development of small and medium-sized enterprises. However, there are still many defects in our fiscal and tax policy system, such as low level of legislation, small policy, how to improve our fiscal and tax policies, establish a scientific and effective, Chinese characteristic, financial and tax policy support system which is in line with the national conditions of our country, and give full play to its promotion. The role of the development of small and medium enterprises in China is an urgent problem to be solved. This paper studies the current fiscal and tax policies supporting the development of small and medium-sized enterprises in China as a system. Through the experience of supporting the development of small and medium-sized enterprises in some foreign countries and regions, and combining the actual situation of our country, this paper puts forward the improvement of our fiscal and tax branches. Proposals for the development policy system of small and medium sized enterprises.
This article is divided into six parts, which are as follows:
The first part is the introduction, which introduces the background and significance of the topic, the current research situation at home and abroad, the research methods and ideas, the main innovation points and shortcomings, which leads to the problem of financial and tax support for small and medium-sized enterprises, and clarifies the overall writing idea of the article.
The second part analyses the theory of financial and tax support for small and medium enterprises. This chapter focuses on the definition of small and medium enterprises at home and abroad, the theoretical basis of financial and tax support for the development of small and medium enterprises, the tools and their functions, which lays a solid theoretical foundation for the further development of the enterprises.
The third part analyzes the current situation of financial and tax support for small and medium enterprises in China. This chapter focuses on the difficulties and problems encountered in the development of small and medium enterprises in China, and analyses the defects of the development of SMEs in China.
The fourth part mainly collates the practice of the development of small and medium-sized enterprises in Germany, the United States and Japan in support of the development of small and medium enterprises, and extracts some useful experiences on the development of small and medium enterprises in support of our financial and taxation.
The fifth part discusses the suggestions to improve the financial and tax support for the development policy system of small and medium enterprises, and discusses the three aspects of the guiding ideology, the basic principles and the specific strategies respectively.
The sixth part is the conclusion. This chapter summarizes the fiscal and tax support strategies to promote the development of SMEs in China, and prospects the future research direction of the paper.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.3;F812.42

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