促进我国中小企业发展的财税政策研究财政学专业论文.docxVIP

Part II: This part analyzes the acting mechanism of SME finance and taxation policies. From a theoretical point of view ，analyze the fiscal expenditure policy, the taxation policy and the Government procurement policy. Part III: This part analyzes our country current finance and taxation policies and points out that the problem. Part IV: The 4th chapter exposes the SME public financial support policy of the developed countries, analyzes the US market direction policy pattern, the United Kingdom, Germany and France government coordination policy pattern, and Italy financial policy, and summarizes the applicability of their policy to China. Part V ： This part makes finance and taxation policies recommendations to our government to play a bigger role in development of SEM. Key words：Finance and Taxation policies, small and medium-sized enterprises, Support 目 录 中文摘要 ................................................................ I 英文摘要 ............................................................... II HYPERLINK \l _bookmark0 引 言 ................................................................ 1 HYPERLINK \l _bookmark1 第一章 中小企业的界定与作用分析 ........................................ 3 HYPERLINK \l _bookmark2 （一）中小企业的界定................................................... 3 HYPERLINK \l _bookmark3 （二）中小企业的贡献与作用............................................. 5 HYPERLINK \l _bookmark4 1．中小企业是经济增长的支撑力量 .................................... 5 HYPERLINK \l _bookmark5 2．中小企业是吸纳社会就业的主要载体 ................................ 5 HYPERLINK \l _bookmark6 3．中小企业是扩大进出口贸易的生力军 ................................ 5 HYPERLINK \l _bookmark7 4．中小企业是技术创新的活跃因素和重要主体 .......................... 6 HYPERLINK \l _bookmark8 （三)政府扶持中小企业发展的理论依据.................................... 6 HYPERLINK \l _bookmark9 1．政府干预理论要求政府需要扶持中小企业的发展 ...................... 6 HYPERLINK \l _bookmark10 2．新制度经济学的政区竞争理论要求政府需要扶持中小企业的发展 ........ 7 HYPERLINK \l _bookmark11 3.“新经济”论要求政府需要扶持中小企业的发展 ....................... 7 H