The Fiscal And Taxation Policy Research About College Students’ Entrepreneurship

Entrepreneurship is the driving force for the economic growth and social development, and college students’ entrepreneurship also play an important role in promoting employment. Facing domestic recession and employment pressure, "public entrepreneurship, people innovation" was put forward. The implementation of structural tax cuts and relevant supporting policies are used to college students’ entrepreneurship. Therefore, in the current economic situation, to study the effect of fiscal and taxation policies promoting college students’ venture has a strong practical guiding significance.College students’ entrepreneurship can’t depart from the support of national policy. The essence of entrepreneurship is the assurance of entrepreneurial opportunities. Government can use the policy to make entrepreneurs looking for entrepreneurial opportunities, reducing business costs, and seizing business opportunities. in many countries around the world, the fiscal and taxation policy is an effective means for national regulation economy, and it`s used for encourage entrepreneurship practice. This article analysis fiscal and taxation policies to promote entrepreneurial activity from the perspective of the theory of entrepreneurial opportunity. By summing up successful experience at home and abroad, this paper put forward reasonable Suggestions.Article altogether is divided into six parts: the first part is introduction, mainly elaborated the selected topic background, research significance of this study, the research status both at home and abroad and the research methods and innovation. The second part is the related concepts and theoretical.Based on the research emphasis is to optimize the fiscal and taxation policies for carving, this research only entrepreneurship for college students and college students entrepreneurship policy as related concept, and select the entrepreneurial opportunity theory and new public service theory as the theoretical basis. Theory of entrepreneurial opportunity based on entrepreneur mastery of entrepreneurship, identify business opportunities, seizing the opportunity. The newpublic service theory emphasizes on paying attention to the ability of the public service. The third part analyzes support college students entrepreneurial finance and tax policies, and summarizes the problems. The fourth part is based on the MOS model to evaluate entrepreneurship environment in Shandong province, as the subsequent structure perfect college students’ entrepreneurial finance and tax countermeasures reference. The fifth part is the successful experience of domestic and foreign government support of college students entrepreneurship and reference. This paper summarizes the fiscal and taxation policies of college students’ entrepreneurship in United States, Japan and domestic. Summarizing them as college students’ entrepreneurship support fiscal and taxation policy experience for reference. The sixth part puts forward countermeasures and suggestions for college students entrepreneurial finance and tax policies in China. The seventh part is conclusion, putting forward existing shortcomings of this study.