A Study On The Fiscal And Tax Policies To Promote The Development Of Small Enterprises In Yunnan Province

In recent years, the concept of small micro enterprises gradually spun off from the small businesses, in solving the employment, promote economic growth and promote the role of technical innovation is very important, therefore, the survival and development of small micro enterprise become important research problem.The fiscal and taxation policy in the small micro enterprise burden, encourage small micro enterprise technology innovation, speed up the adjustment of industrial structure effect is remarkable.Under the support of relevant finance and tax policy, our country small and medium-sized enterprise development situation is good, but there are also some problems, on the one hand, the small micro enterprise own reason, on the other hand is the imperfection of the fiscal and taxation policies.Based on small micro enterprises in Yunnan province as an example, this paper focus on describing the development present situation and the difficulties faced by now.Analysis the development of small micro enterprise financial policy and tax policy, points out that the current policy of small micro enterprise development.By drawing on the fiscal and taxation policy support small micro enterprises abroad, according to the facts in our province, put forward to perfect further the small micro enterprise growth and development of the fiscal and taxation policy Suggestions.Although Chinese scholars to the small micro enterprise system analyzed, but in the theory of fiscal and taxation support small micro enterprises, fiscal and taxation policy mechanism and effect, there are blind area small micro enterprise effect feedback.In this paper, using the theory of "cluster","theory of economies of scale" and "theory of government intervention" as the theoretical basis of fiscal support for small micro enterprise and mechanisms of fiscal policy and taxation policy’s impact on small micro enterprise development.