本文選題：中小企業(yè) + 財政政策��； 參考：《首都經(jīng)濟貿(mào)易大學(xué)》2014年碩士論文

【摘要】：我國是人口大國，大力發(fā)展中小企業(yè)是緩解就業(yè)壓力、增加居民收入、改善生活條件的重要途徑，是促進(jìn)社會和諧穩(wěn)定發(fā)展的重要保障。不斷優(yōu)化中小企業(yè)發(fā)展環(huán)境，提高企業(yè)創(chuàng)新能力和管理水平，對實現(xiàn)城鄉(xiāng)居民收入倍增目標(biāo)和促進(jìn)新型城鎮(zhèn)化發(fā)展具有積極作用。在2013年我國中小企業(yè)所創(chuàng)造的價值占國內(nèi)生產(chǎn)總值的60%左右，生產(chǎn)的商品占社會銷售總額的60%，上繳的稅收已經(jīng)超過總額的一半，提供了全國80%左右的城鎮(zhèn)就業(yè)崗位，可見中小企業(yè)已成為我國國民經(jīng)濟和社會發(fā)展的重要力量。 我國中小企業(yè)面臨著發(fā)展資金不足，運營成本上升，人力資源供給不足，企業(yè)員工素質(zhì)不高，升用工成本高，創(chuàng)新能力不足的問題，，而且在傳統(tǒng)優(yōu)勢減弱的條件下生存和發(fā)展壓力增大。我國推出了一系列促進(jìn)中小企業(yè)發(fā)展的財政政策，但是由于扶持的財政政策還存在很多問題，如支出不足，財政扶持的范圍過廣，專項支持不夠，對財政資金的監(jiān)督力度也不夠，稅收優(yōu)惠政策覆蓋的面積小，限制性條件也較多，對中小企業(yè)的融資擔(dān)保的扶持很少，對中小企業(yè)提供免費公共服務(wù)的體系還沒有完全形成等等。上述問題導(dǎo)致中小企業(yè)發(fā)展受到阻礙，為了切實加大扶持力度，有效減輕企業(yè)負(fù)擔(dān)，不斷穩(wěn)定和增加就業(yè)崗位，提高企業(yè)競爭能力，促進(jìn)中小企業(yè)健康發(fā)展，在借鑒外國促進(jìn)中小企業(yè)的先進(jìn)經(jīng)驗之上，提出我國促進(jìn)中小企業(yè)發(fā)展的財政政策。主要從財政方面給中小企業(yè)很多優(yōu)惠政策，具體包括，稅收方面，降低企業(yè)的稅率，擴大免稅范圍，切實降低稅負(fù)；在財政支出方面，安排專項資金增加對中小企業(yè)的創(chuàng)新支持，加強融資擔(dān)保體系的建設(shè)，國家財政在服務(wù)平臺建設(shè)上也給予了很大的幫助，健全為中小企業(yè)服務(wù)的公共體系，使中小企業(yè)在社會經(jīng)濟中發(fā)揮更大的作用。
[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.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F276.3;F812.0

【引證文獻(xiàn)】

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