促进中小企业发展的财政政策研究

发布时间：2018-06-29 00:30

本文选题：中小企业 + 财政政策　；参考：《首都经济贸易大学》2014年硕士论文

【摘要】：我国是人口大国，大力发展中小企业是缓解就业压力、增加居民收入、改善生活条件的重要途径，是促进社会和谐稳定发展的重要保障。不断优化中小企业发展环境，提高企业创新能力和管理水平，对实现城乡居民收入倍增目标和促进新型城镇化发展具有积极作用。在2013年我国中小企业所创造的价值占国内生产总值的60%左右，生产的商品占社会销售总额的60%，上缴的税收已经超过总额的一半，提供了全国80%左右的城镇就业岗位，可见中小企业已成为我国国民经济和社会发展的重要力量。我国中小企业面临着发展资金不足，运营成本上升，人力资源供给不足，企业员工素质不高，升用工成本高，创新能力不足的问题，，而且在传统优势减弱的条件下生存和发展压力增大。我国推出了一系列促进中小企业发展的财政政策，但是由于扶持的财政政策还存在很多问题，如支出不足，财政扶持的范围过广，专项支持不够，对财政资金的监督力度也不够，税收优惠政策覆盖的面积小，限制性条件也较多，对中小企业的融资担保的扶持很少，对中小企业提供免费公共服务的体系还没有完全形成等等。上述问题导致中小企业发展受到阻碍，为了切实加大扶持力度，有效减轻企业负担，不断稳定和增加就业岗位，提高企业竞争能力，促进中小企业健康发展，在借鉴外国促进中小企业的先进经验之上，提出我国促进中小企业发展的财政政策。主要从财政方面给中小企业很多优惠政策，具体包括，税收方面，降低企业的税率，扩大免税范围，切实降低税负；在财政支出方面，安排专项资金增加对中小企业的创新支持，加强融资担保体系的建设，国家财政在服务平台建设上也给予了很大的帮助，健全为中小企业服务的公共体系，使中小企业在社会经济中发挥更大的作用。
[Abstract]:China is a large country with large population. Developing small and medium-sized enterprises is an important way to relieve employment pressure, increase residents' income and improve living conditions. It is also an important guarantee to promote the harmonious and stable development of society. Constantly optimizing the development environment of small and medium-sized enterprises and improving the innovation ability and management level of enterprises play a positive role in realizing the goal of doubling the income of urban and rural residents and promoting the development of new urbanization. In 2013, the value created by small and medium-sized enterprises in China accounted for about 60 percent of the gross domestic product, and the goods produced accounted for 60 percent of the total social sales. The tax revenue paid has exceeded half of the total amount, providing about 80 percent of the country's urban jobs. It can be seen that small and medium-sized enterprises have become an important force in the national economy and social development of our country. Small and medium-sized enterprises in our country are faced with the problems of insufficient development funds, rising operating costs, insufficient supply of human resources, low quality of employees, high cost of increasing employment and insufficient ability of innovation. And under the condition that traditional advantage weakens, the pressure of survival and development increases. China has introduced a series of fiscal policies to promote the development of small and medium-sized enterprises. However, there are still many problems in the fiscal policy of support, such as insufficient expenditure, too wide scope of financial support, insufficient special support. The supervision of financial funds is not strong enough, the tax preferential policies cover a small area, there are more restrictive conditions, and there is little support for financing guarantees for small and medium-sized enterprises. The system of providing free public services to small and medium-sized enterprises has not been fully formed and so on. These problems have hindered the development of small and medium-sized enterprises. In order to effectively increase support, effectively reduce the burden on enterprises, constantly stabilize and increase jobs, improve the competitiveness of enterprises, and promote the healthy development of small and medium-sized enterprises, Based on the advanced experience of foreign countries, this paper puts forward the fiscal policy of promoting the development of small and medium-sized enterprises in China. Mainly from the financial aspect to give a lot of preferential policies to small and medium-sized enterprises, including, specifically, tax, reduce the tax rate of enterprises, expand the scope of tax exemption, and effectively reduce the tax burden; in terms of financial expenditure, Arranging special funds to increase innovative support for small and medium-sized enterprises and strengthening the construction of the financing guarantee system, the state finance has also given great help in the construction of service platforms, and has improved the public system of serving small and medium-sized enterprises. Make small and medium-sized enterprises play a greater role in the social economy.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.3;F812.0

【引证文献】