福建省扶持中小企业发展的财税政策研究

A Study of Finance and Taxation Policy of Small and Medium- sized Enterprises in Fujian Province

大型民营企业和民族品牌都是从中小企业发展而来的,中小企业生存的环境,也是大型民营企业成长的土壤。福建省政府和地方政府响应国家的号召,为扶持中小企业发展制定了一系列的政策,执行14年以来,取得一定成效。通过调研,发现中小企业在财税方面负担仍然较重,政府的财税政策在执行过程中仍然存在诸多问题,需要引起管理者重视。通过数据分析存在的主要问题,为政策制定和执行者提供建议。

Large private enterprise and national brand are developed from SMEs,and SMEs living environment can influence large private enterprise. Fujian provincial government and local governments sets a series of policy to support the SMEs development,and the 14 years implementation has achieved some success. The research shows that the burden of finance and taxation is heavy in SMEs,so the government’s finance and taxation policy has some problems in the implementation. This article uses data to analyze and provides recommendations to policy makers and implementers.