政策补助与税收优惠对新时期中小企业经济发展的影响研究

BRESTBUSINESSSCHOOLFormation par la rechercheMemoire de rechercheSujet du memoire:Research on the Impact of Policy Subsidies and Tax Incentives on theEconomic Development of SMEs in the New EraAuteur (etudiant):Nom:Prenom:Nom du Programme(Specialisation)suivinovember/2022Responsable (tuteur)du memoire:Annee de realisation 2022BREST BUSINESS SCHOOLAbstractSmall and medium-sized enterprises are an important component of China's nationaleconomy and an important cornerstone for the long-term and steady development of the socialeconomy.They have always been the target that the Chinese government attaches greatimportance to and gives key policy support.Whether in developed countries or in developingcountries,China's small and medium-sized enterprises are the largest total number,the mostvibrant social groups.At present,China's small and medium-sized enterprises in the total numberof enterprises have been more than 90 percent,in economic growth,innovation,attractingemployment and other aspects have caused a huge impact.Fiscal and tax policies are the main way for the government to carry out macro-control ofenterprises,which has played a huge impact in promoting the growth of small and medium-sizedenterprises.Compared with large companies,small and medium-sized enterprises are moresensitive and dependent on the government fiscal and tax preferential policies,and can morepersonally experience the huge impact of the government tax costs,as well as the huge benefitsbrought by the policy subsidies and the government tax preferential policies for the enterprises.Therefore,the government in order to help small and medium-sized enterprises out of theeconomic difficulties,return to past growth,and enhance their confidence in future growth,thecountry introduced many guides and encourage the development of small and mediumenterprises regulations and measures,such as in 2018,in 2019,the national small andmedium-sized company development universality policy,and in 2020,phased policy to helpsmall and medium-sized enterprises.The 14th Five-Year Plan period is a key opportunity period for China to achieve high-qualityeconomic and social development in the new era,and also an important stage for thecomprehensive transformation and development of China's strategic emerging industries.Thevigorous development of strategic and innovative industries during the 13th Five-Year Planperiod has highlighted its prominent position in China's important development strategic positionand has developed into a strong driving force to support China's social and economicconstruction.Fiscal and tax policies,as the main means to promote the development of small andmedium-sized enterprises,have played a certain role in the process of supporting thedevelopment of strategic innovative industries.Based on this point,this paper analyzes the impact of the policy subsidies and tax incentiveson the development of small and medium-sized enterprises in the new period.It is shown that thepolicy subsid