Research On Fiscal And Taxation Policies To Promote College Students' Entrepreneurship

Entrepreneurship plays a very important role in promoting a country's ability to innovate,to increase employment opportunities and to accumulate social economic wealth.Encouraging college students to start their own businesses is a major strategic initiative for building an innovative country in our country.In recent years,the central and local governments have introduced a series of fiscal policies,financial policies as well as social security policies to encourage students to start businesses,including preferential tax policies,venture capital policy,small secured loans,financial discount loans as well as entrepreneurship education and training.However,in opposite to the large amount of policies aimed at supporting the behavior of starting business is the dismal reality of carving out business by college students in China.According to Mycos survey data,over the period between 2013 and 2015,proportions of Chinese university graduates to start their own business is 2.3%,2.9%,3.0%,respectively.Although the proportion of business start-ups increased year by year,there still exists a gap between that of foreign developed countries,which is about 20% to 30%.In this context,the study of fiscal and taxation policies to promote college students do have some practical significance.This paper mainly analyzes the data and case of business start-ups of college students in Huizhou,Guangdong,and makes an analysis of the formulation and implementation of the fiscal and taxation policies to promote college students' initiative to start business.The full text is divided into selven chapters,including:Chapter 1.Introduction.A brief review of the research background and significance of the paper,literature review,research content and research methods,innovation as well as the need for further research issues.Chapter 2.The Related Theories of Finance and Taxation Policy for College Students' Starting an Undertaking.This paper briefly introduces the related theories of entrepreneurial finance and taxation policy,including the definition of business start-ups and other related concepts,the reasons why fiscal and taxation policies are involved in business start-ups,the mechanism and basis of fiscal and taxation policies to promote college students' initiative to start an undertaking,and the impact of fiscal policies on business start-ups.Chapter 3.Investigation and Analysis of College Students' Starting Their Own Businesses in Huizhou.This includes visits to relevant departments,sample selection and design,distribution and collection of questionnaires.Chapter 4.Research on the Financial and Taxation Policies to Promote Undergraduates' Business Start-ups.This paper systematically analyzes the fiscal and taxation policy of promoting college students 'initiative to start an undertaking under the present circumstances,besides,it compares and also tries to learn from the policies used to support the business start-ups of college students by foreign countries and regions including the United States,Japan and the European Union.Chapter 5.The Path Choice of Formulating and Perfecting the Financial and Tax Policies to Promote Undergraduates' Business Start-ups.Predictions for the future trend of fiscal and taxation policies.Make suggestions for formulating and perfecting the principles of fiscal and taxation policies to promote college students' business start-ups as well as Predictions for the future trend of fiscal and taxation policies.Chapter 6.Conclusions and Predictions.