SMEs are an important force in China’s national economic and social development. At present, the number of SMEs registered in China's industrial and commercial registration has reached 10.23 million, accounting for 99.8% of the total number of enterprises. These SMEs create about 60% of GDP per year for the country and provide more than 80% of urban jobs.   In recent years, the financial department has continuously increased financial and tax support for small and medium-sized enterprises, innovative support methods, and actively created a fair and relaxed development environment for small and medium-sized enterprises. Under the background of accelerating the transformation of economic development mode during the “Twelfth Five-Year Plan”, the financial department will improve various fiscal and taxation support policies and help small and medium-sized enterprises to get out of the “funding difficulties” and once again cause social concern. Increase funds to support “water release and fish farming” to alleviate financing difficulties. The support funds from the financial departments at all levels are tantamount to the small and medium-sized enterprises that are caught in financing difficulties. The reporter learned from the Ministry of Finance that since 1999, the central government has set up special funds (funds) such as technology-based SME technology innovation funds, SME development special funds, and SMEs international market development funds, and guided and supported from different aspects. With the development of small and medium-sized enterprises, the scale of funds has achieved a large increase year by year. Statistics show that as of the end of 2010, the central government has accumulatively allocated 43.81 billion yuan of special funds (funds) specifically for supporting the development of small and medium-sized enterprises. In 2009 and 2010, a total of 23.32 billion yuan was allocated, accounting for 53.2% of the accumulated number since 1999. It was the fastest growing period in the past years, including 11.85 billion yuan in 2010, an increase of 12.1% from the previous year. Due to the large and large-scale SMEs, there is a big gap between the capital policy and the actual needs of SMEs. In order to better expand the financing channels for SMEs, the financial sector is also actively improving and innovating support methods. On the one hand, it actively promotes the SME credit guarantee system. On the other hand, it also implements the venture capital guiding fund policy, attracts and incites large-scale market funds through a small amount of financial funds, supports SMEs to cross the “death zone” of the entrepreneurial stage, and explores a new path for SME financing. . The relevant person in charge of the Ministry of Finance said that in 2011, the central government will continue to increase the scale of special funds for SMEs, improve policy content and support methods, strengthen coordination and coordination among policies, give full play to the positive role of financial allocation of social resources, and further “water and fish farming”. "Inspire the vitality of SMEs. On the basis of increasing the capital investment, the central government has introduced a series of tax policies that benefit the development of small and medium-sized enterprises in recent years, forming a tax policy system to promote the development of small and medium-sized enterprises, and “burdening” for small and medium-sized enterprises. Help SMEs get support from social funds. Liu Jianyong, deputy general manager of Beijing Tony Aide Energy Saving Technology Co., Ltd., told reporters that his company obtained the VAT and income tax exempted from business tax and project related to the transfer of goods because it meets the current preferential tax policy conditions for promoting the development of energy-saving service industry. Enjoy a series of tax incentives such as “three exemptions and three reductions”. A series of tax incentives have helped small and medium-sized enterprises (SMEs), which are difficult to finance, to tide over the development difficulties. It is understood that the new corporate income tax law, which came into effect on January 1, 2008, will reduce the statutory tax rate from 33% to 25% and unify the income tax system of domestic and foreign-funded enterprises, while still accepting 20% ​​of eligible small-scale enterprises. The low-grade tax rate imposes income tax. The new "VAT Provisional Regulations", which came into effect on January 1, 2009, will reduce the rate of collection of small-scale taxpayers from 6% and 4% to 3%. In addition, in order to effectively cope with the international financial crisis and support the development of small and medium-sized enterprises, China has stipulated that for the whole year of 2010, for small-scale profit-making enterprises whose annual taxable income is less than 30,000 yuan (including 30,000 yuan), the income will be reduced by 50%. The taxable income will be subject to corporate income tax at a rate of 20%. In the first year of the “Twelfth Five-Year Plan”, the Ministry of Finance has made it clear that this year will continue to implement structural tax cuts, including continuing to implement preferential income tax policies for some small and meager profit-making enterprises, and implementing various tax and fee reduction policies to support the development of small and medium-sized enterprises. . Improving the ability to innovate to guide the healthy development of small and medium-sized enterprises The "Twelfth Five-Year Plan" period will be a crucial period for China to accelerate the transformation of economic development mode. How to guide small and medium-sized enterprises to accelerate the adjustment of economic structure will be the focus of future fiscal and taxation support policy adjustment. The "Twelfth Five-Year Plan" outline clearly states that in the next five years, it is necessary to guide the development of small and medium-sized enterprises clusters and improve their innovation capabilities and management levels. This means that the fiscal and taxation support policies for SMEs will further support the technological innovation of SMEs, actively promote structural adjustment, and encourage the development of specialization, intensification and agglomeration. In the interview, the reporter learned that, in fact, the various support policies issued by the financial departments in recent years have already transmitted a strong signal to guide small and medium-sized enterprises to accelerate economic restructuring. In order to encourage technological innovation and entrepreneurship of small and medium-sized enterprises and promote the transformation of scientific and technological achievements, as early as 1999, the central government set up a technology innovation fund for small and medium-sized enterprises. Up to now, it has accumulatively arranged 13.95 billion yuan to build an innovation system based on enterprises. It played an important role. In addition, since 2004, the central government has also arranged related project expenditures in SME development funds, focusing on supporting SMEs to adjust their structure, save energy and reduce emissions, open up markets, create brands, and improve public service conditions. Up to now, a total of 3.65 billion yuan of relevant project funds have been allocated, and 17,000 SME projects have been funded. At present, faced with the challenges of the surge in raw material prices and the increase in employee salaries, China's SMEs still face many difficulties in their development. In this regard, the relevant person in charge of the Ministry of Finance said that this year, while continuing to increase financial and tax support for small and medium-sized enterprises, it will focus on supporting technological innovation and structural adjustment of small and medium-sized enterprises, and increase support for small businesses in the initial stage and encourage local development. We will support the industrial clusters of small and medium-sized enterprises and improve support for small and medium-sized enterprises in underdeveloped regions.

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