小微企业财税金融支持的需求与政策

小微企业的生存和发展受制于资金有限及技术条件薄弱,抵抗社会风险的能力差,在激烈的市场竞争中,无法与大中企业抗衡,政府应该在小微企业发展的不同阶段给予不同的政策扶持,如在创建期以减免所得税、延长亏损抵免;发展期以鼓励自主创新;成熟期以投资抵免等相应财政税收政策予以扶持,更好地促进小微企业的健康成长。

Small Business Financial and Taxation Support: Demands and Policies

Small micro-enterprise,subject to their own limited financial resources and,technical conditions,have the poor ability to resist social risk,unable to compete with the large and medium-sized enterprises in the fierce market competition.The Government should give policy support at different stages of development of small enterprise,such as,in the founding period,the government should relief Income tax and extend the loss of credit,in development period the government should enact policies in order to encourage independent innovation,in the maturity period the government enact the investment credit tax and other financial and tax policies to better promote the healthy growth of small micro-enterprise.