Research On The Tax Policy To Promote The Public Entrepreneurship

Premier Li Keqiang for the first time put forward to promote the public business in World Economic Forum opening ceremony last year.After that, the call is presented again in the two sessions of the government work report again in 2015. Public entrepreneurship is a new mode of economic development under the new norm. It is the fundamental approach to make the public live in rich, and it makes our country’s economy realize the diversity of participation, so as to further promote the economy to develop better and faster.To achieve the public entrepreneurship situation requires the combination of entrepreneurs entrepreneurial motivation, entrepreneurial skills and entrepreneurial opportunity three. Therefore, the government needs to guide and support the public to carry out business activities to inspire the public’s entrepreneurial motivation. At the same time, it also needs to create a good environment and more entrepreneurial opportunities for entrepreneurs, so as to encourage more and more people to participate in entrepreneurship and let the entrepreneurial crowd from "niche" to "public" in the whole society, showing a new situation of public business. Due to tax policy for venture to promote publicentrepreneurship has an important influence, this article attempts to found out China’s current tax policy for venture problem and put forward suggestions on the basis of study entrepreneurship and tax related theories by empirical and comparison of both domestic and overseas analysis.This paper is divided into six chapters. The first chapter is the introduction, which summarizes an overview of the selected topic background, research significance, research contents and methods,research status at home and abroad. The second chapter is the theoretical analysis, and it expounds the related theories of entrepreneurship and tax policy comprehensively. The third chapter is empirical research. It takes the data of Shandong Province as the sample, establishes the regression model, and studies the importance of different taxes to promote the public entrepreneurship. The fourth chapter is to analyze and compare the current situation and characteristics of the domestic and foreign tax policy for venture. Then, it finds out the deficiency of our country and the international experience which is worth learning from. The fifth chapter are the part of the problems and suggestions. It analyzes the problems existing in the present stage of China’s entrepreneurship tax policy, and then puts forward some suggestions from two aspects of the system and the environment. The sixth chapter are the conclusions and outlook prospect. It summarizes the content of the whole paper, points out the deficiencies and prospects for the future.