Study On Satisfaction And Influencing Factors Of Fiscal And Tax Policies For Returning College Graduates' Entrepreneurship In Cangnan County, Zhejiang Province

"Mass entrepreneurship and innovation" has gradually become a national development strategy.Under the new era background,returning home to start a business has become an important way to college graduates.At the same time,our country has issued a series of policy documents to support college graduates to return to their hometowns to join the entrepreneurial activity.Local governments have also issued supporting policies on entrepreneurship education,fiscal and tax policies,and the establishment of entrepreneurship bases for returning college graduates.In order to better understand the current entrepreneurial fiscal and tax policy implementation,and is the entrepreneurial college graduates comments and proposals of fiscal and tax support policy,based on the theory of customer satisfaction,the theory of public policy tools and the theory of policy implementation process,this paper takes the basic situation,relevant data and cases of entrepreneurship of returning college graduates in Cangnan county,Zhejiang province as the research object,and studies the satisfaction degree of fiscal and tax policies issued by the government from the perspective of entrepreneurship of returning college graduates.Firstly,This paper sorts out the fiscal and tax policy system of college graduates' entrepreneurship and makes a quantitative analysis of the policy text.secondly,use the fuzzy comprehensive evaluation method to evaluate returning college graduates' satisfaction of the supply side,environment side policy tool and the whole policy system.Thirdly,through the establishment of multiple linear regression model and use of the SPSS statistical analysis software for quantitative empirical analysis,combining with Smith's executive process model,the specific impact degree of target group,idealized policy,executive agency and environmental factors on policy satisfaction is investigated.Finally,according to the results of empirical analysis,the corresponding policy Suggestions are put forward.The specific findings are as follows:(1)Entrepreneurship fiscal and tax policy system of Cangnan is imperfect and low awareness.Specific performance: Poor applicability;Lack of systematicness;Obvious tendentiousness;Focus on scientific and innovative enterprises;Insufficient publicity.(2)The degree of satisfaction of returning college graduates on the fiscal and tax policies of entrepreneurship is 3.275,which is at the level of "general satisfaction".Among them,the satisfaction degree of the supply side policy is 3.248,and that of the environment side policy is3.326.According to the empirical research results,the order of satisfaction degree of different types of policy instruments from high to low is as follows: environmental construction(3.666),financial support(3.488),financial and tax preference of entrepreneurship platform(3.376),tax preference(3.233),and direct financial subsidy(3.168).(3)The quantity of supply side policy is large,but the satisfaction is inferior to the environment side policy,the demand side policy is in vacancy.(4)The order of influence degree of explanatory variables on policy satisfaction is:policy factors,entrepreneurial years,entrepreneurial fields,environmental factors.Idealized policies and environmental factors have a significant positive impact on the satisfaction of entrepreneurial fiscal and tax policies.Although the target groups and executive agency have no significant impact on the satisfaction of policies,they still have a positive role in promoting the satisfaction,which needs to be improved.(5)The field of entrepreneurship of returning college graduates has a significant positive impact on the satisfaction of entrepreneurship fiscal and tax policies,and the period of entrepreneurship has a significant negative impact on it.