台湾地区促进中小企业发展的经验及启示

Experience and Implications for SME Development in Taiwan

台湾地区促进中小企业发展的政策涉及金融政策、财税政策、科技创新政策和社会化服务体系建设等内容。金融支持政策体系主要包括中小企业融资保证、融资辅导和多元融资管道三个子系统;财政方面主要是相关业务主管部门通过预算投入资金用于辅导支持中小企业的发展,税收优惠主要涉及与土地增值税优惠和盈利事业所得税相关的减免;科技创新方面主要是通过设立科技园区、研发资金支持、人才培养等形式;社会化服务体系包括中小企业辅导体系、人力资源开发服务体系、技术服务体系以及多元的服务主体。此外,台湾比较注重设计务实的政策操作模式。借鉴台湾的经验,大陆应持续完善中小企业的政策法规,健全中小企业金融服务体系,不断拓宽深化面向中小企业的支持服务范畴,并可以考虑与台湾相关机构合作开展对中小企业的辅导。

Policies to promote the development of SMEs in Taiwan involves financial policy,fiscal policy,science and technology innovation policy,social service system construction and so on.Financial support policies include SMEs financing guarantee,financing counseling and pluralistic financing pipeline subsystems;financial policy primarily concerns that the relevant competent departments counsel and support SMEs development through budget funds,and tax preference mainly relates to land value- added tax preference and earnings- related enterprise income tax exemption;technological innovation mainly operates in the form of setting up science and technology parks,research and development funding support,personnel training;social service system includes SMEs counseling system,human resources development service system,technical service system and pluralistic service principal.In addition,Taiwan focuses on designing pragmatic policy operation mode.China's Mainland should learn from the experience of Taiwan,continuously improve policies and regulations for SMEs,improve the financial service system for SMEs.continuously broaden the scope to deepen the support for SMEs,and consider undertaking counseling for SMEs in cooperation with the Taiwan related institutions.