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《The Theory and Practice of Finance and Economics》 2003-03
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Promoting the Development of Small and Medium Enterprises:Capital Bottleneck and Innovation of Tax System

Hu juan ( Department of Finance, Hunan Financial and Economic College, Hunan Changsha 410205 )  
Current structure of tax system, design of tax category and tax circumstances in our country aggravate the capital bottleneck and restrict the development of small and medium enterprises as well. Government should take appropriate measures to support and adjust tax polices, such as increasing the finance input, technology innovation and industry instruction. And at the same time, government should reform and perfect current income tax and value added tax, adjust structure of tax system and optimize tax circumstances to help the small and medium enterprises from financial difficulties.
【CateGory Index】: F276.3
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【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 ZHU Yuan-cheng, LUO Ya-fei, WANG Hong, LI Shi-wen ( College of Economics and Management, Beijing University of Technology, Beijing 100022, China );Statistical Appraisal and Analysis of the Situation of Beijing's Personal Income Tax——Sampling investigation of Beijing's personal income tax[J];Journal of Beijing Polytechnic University Social Sciences Edition;2003-04
2 XI Wei-hua(The Beijing Institute of Economic and Management,Beijing 100102,China);Individual Income Tax Rate Designing for University Teachers[J];Journal of Beijing Institute of Economic Management;2006-01
3 FENG Shu, TAO Ping (School of Management, HIT Harbin, Heilongjiang 150001, China);The Research on Added Value Tax in Food Supply Enterprises[J];Commercial Research;2005-04
4 WU Xue-yu, HU Ming-de (College of Construction Management and Real Estate, Chongqing University, Chongqing 400045,China);Assessment of Company's Value in Chinese MBO[J];Journal of Chongqing Institute of Technology;2003-03
5 PAN Ya-lan (Department of Finance and Economics,Hangzhou University of Electronic Industry,Hangzhou,310012,China);Reseach on the uniting Income Taxes of Enterprises[J];Collected Essays on Finance and Economics;2002-06
6 YU Hong-wei, LI-jing (College of Law, Yantai University, Yantai, Shandong Province, 264005);On Division and Mortgage Rights for Property in Common[J];Journal of Chongqing University of Post and Telecommunications(Social Sciences Edition);2004-04
7 ZHAO Shu-guang(Taiyuan Chengda Real Estate Development Co.,Ltd Taiyuan 030027,China);Setting up a Scientific and Reasonable Real Estate Tax System[J];;2005-05
8 You Da-ming,Lai Liu-bin(Business School of Central South University,Changsha 410083,China);An Improvement of the Method to Caculate the Bond Capital Cost[J];Geological Technoeconomic Management;2005-04
9 LI Hong-yan;Discuss on Enterprise’s Tax Planning[J];;2005-12
10 ZHANG Yuan (Economic Management College,Guangdong University of Technology,Guangzhou 510090,China);A Study on Reforming the System of Individual Income Tax[J];Systems Engineering;2003-01
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 XU Yi-li(Anhui Xinli Electricity Technology Development Company,Hefei 230022,China);Discussions on the taxation policy of promoting the development of small and medium hi-tech enterprises in our country[J];;2005-04
2 YANG Jing,ZHANG Wen-ke;The Comparative Study on Chinese Small-and-medium-sized Enterprises' Technological Innovation[J];Commercial Research;2004-08
3 YANG Yang,DU Jian(Graduate Section,South-west Finence University,Chendu,Sichuan 610074,China);The Impact of Tax Policiesfor SMEs in Advanced Foreign Countries[J];Commercial Research;2005-14
4 CHEN hen rong, FAN xiao hu and WU chong feng (Shanghai Jiaotong University System Engineering Research Institute,Shanghai,200030,China);Comment On The Western Corporate Financing Theory[J];RESEARCH ON FINANCIAL AND ECONOMIC ISSUES;2000-08
5 WANG Weiqiang 1,YU Zhenmei 2 (1.Shanghai Branch,people's Bank of China,Shanghai 200120,China; 2.School of Commerce,University of Shanghai for Science and Technology,Shanghai 200093,China);A Study on the Ternary Financial Structure of "Town-fringe region-rurality"and the Civilian Financial System[J];The Study of Finance and Economics;2003-04
6 REN Jian-jun;Credit Rationing Theory's Development, Models and Empirical Study[J];Finance Forum;2009-04
7 XIE Ying;Reference to International Finance and Tax Policies Applying otoSmall Companies[J];;2003-01
8 XU Chuan-chen, ZHANG Han (Center for China's Public Sector Economy Research, Jilin University, Changchun, Jilin, 130012);An Analysis of Employment Pressure and Countermeasures in the Traditional Northeastern Industry Base[J];Northeast Asia Forum;2004-04
9 SUN Shao-yan~1 ,Guan Li-jie~2 ,Huang jin-feng~2(1. Center for China Public Sector Economy Research , Jilin University, Changchun 130012;2. Economic School , Jilin University, Changchun ,130012, China);Employment Policy during the Process of Rejuvenating Northeast[J];Northeast Asia Forum;2005-04
10 by CHU Wei;Monopoly Structure:A Research of State-owned Bank Reform[J];Contemporary Finance & Economics;2001-09
【Secondary References】
Chinese Journal Full-text Database 1 Hits
1 Li Zhihui Li Meng (The school of Economics, Nankai University,300071);Analysis of Development Financial Support (DFS) of Small and Medium-sized Enterprises[J];Nankai Economic Studies;2007-01
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