Small and medium-sized enterprises are the basic force to promote the development of national economy, build the main body of market economy and promote social stability. Especially at present, it plays an increasingly important role in ensuring moderate growth of the national economy, alleviating employment pressure, rejuvenating the country through science and education, and optimizing the economic structure. Therefore, it has become an urgent strategic task to correctly guide the reform of small state-owned enterprises and vigorously support the development of various small and medium-sized enterprises.

-( 1) Basic information of SMEs

-Since the reform and opening up, especially since the 15th National Congress of the Communist Party of China, China's small and medium-sized enterprises have developed rapidly, and their position and role in national economic and social development have been increasingly enhanced.

-1. SMEs play a very important role in the national economy. At present, small and medium-sized enterprises registered in industry and commerce account for 99% of all registered enterprises. The gross industrial output value, sales revenue and realized profits and taxes of small and medium-sized enterprises account for 60%, 57% and 40% of the total respectively; Small and medium-sized enterprises in the circulation field account for more than 90% of the national retail outlets. Small and medium-sized enterprises provide about 75% of urban employment opportunities. In recent years, more than 60% of the total export is provided by small and medium-sized enterprises.

2. Small and medium-sized enterprises have become a new growth point to stimulate the economy. In the high-speed economic growth since 1990s, 76.7% of the new industrial output value comes from small and medium-sized enterprises. Among the national industrial enterprises with a ratio of 1998, the growth rates of sales and industrial and commercial tax of small enterprises are 10.27% and1.64% respectively, which are higher than those of large and medium-sized enterprises. In the same year, the number of private small and medium-sized enterprises increased by 25. 10% and the registered capital increased by 40.04%. The total output value increased by 49.22% year-on-year; Operating income increased by 765,438+0.29% year on year; The retail sales of social consumer goods increased by 64.95% year on year.

3. Small and medium-sized enterprises are the basic force to relieve employment pressure and maintain social stability. Small and medium-sized enterprises have the advantages of low risk and management cost, strong market adaptability and high employment elasticity, which are incomparable to large enterprises. From 1978 to 1996, most of the 230 million laborers transferred from rural areas were employed in small and medium-sized enterprises, especially in towns and villages. Of the/kloc-0.50 billion industrial employees in China,/kloc-0.65,438+0.00 billion is distributed in small and medium-sized enterprises, accounting for about 73% of the total. Especially in recent years, with the adjustment of economic structure and the strengthening of the restructuring of state-owned enterprises, the number of laid-off workers in state-owned and collective enterprises has increased, the number of new jobs has remained high, the rural surplus labor force has continued to shift to cities, and the employment pressure of government agencies has been great. The role of small and medium-sized enterprises, especially non-public small and medium-sized enterprises, in absorbing employment and re-employment has become more obvious. According to statistics, from 65438 to 0998, there were 665438+ million laid-off workers in state-owned enterprises and 4180,000 re-employed workers in non-state-owned enterprises, accounting for 68.5% of the total laid-off workers in state-owned enterprises. Since small and medium-sized enterprises are the main places for social employment and the main source of local finance, stabilizing small and medium-sized enterprises means stabilizing social employment and local financial foundation, thus ensuring the stability of the whole society.

The vigorous development of small and medium-sized scientific and technological enterprises is an inexhaustible motive force for economic growth and social progress. In recent years, small and medium-sized scientific and technological enterprises have emerged quietly and developed rapidly, becoming the most active innovation subject in technological progress. By the end of 1998, there were more than 70,000 high-tech SMEs in China, accounting for 15.22% of the total number of high-tech SMEs in China. The total revenue of technology, industry and trade in the whole year exceeded 600 billion yuan, accounting for 16.57% of the total sales revenue of the same caliber. Compared with 1992, the total income, total profits, taxes paid and foreign exchange earned by export of small and medium-sized science and technology enterprises have increased by 20 times, 15 times, 23 times and 50 times respectively.

5. Small and medium-sized enterprises are the micro-foundation of the market economy system and the main driving force for deepening reform. Most small and medium-sized enterprises are engaged in the tertiary industry, close to the market and users, active in the fiercest market competition, the main body of the market economy and the micro-foundation of the market system.

Compared with large enterprises, small and medium-sized enterprises have the advantages of low cost, convenient operation, less social shock and rapid introduction of new mechanisms. Therefore, in the process of reform, small and medium-sized enterprises are often experimental areas, breakthroughs and chess pieces. The reform achievements of small and medium-sized enterprises provide useful experience for the reform practice of large enterprises, and also contribute to creating a good situation for the common development of various economic sectors.

(B) the main characteristics of small and medium-sized enterprises and the current focus of work

-1. The diversification of investors and shareholding structure, with non-state-owned enterprises as the main body, determines that the current work of small and medium-sized enterprises should focus on development. Small and medium-sized enterprises, especially non-state-owned enterprises, actively participate in the reform and adjustment of state-owned enterprises while developing rapidly, fundamentally changing the single ownership structure before the reform. Take industrial enterprises as an example. Among the small and medium-sized industrial enterprises with independent accounting, the number of households, total assets and total industrial output value of state-owned enterprises only account for 14.85%, 38.5% and 22.8% of the total, that is, 85% of small and medium-sized enterprises are non-state-owned. According to another survey, at present, nearly 80% of small state-owned enterprises have been restructured, and the remaining 20% are extremely difficult enterprises that cannot be saved, sold or broken. It should be said that the reform and development of SMEs are equally important. However, the reform targets are mainly small state-owned enterprises; The development should cover small and medium-sized enterprises of various ownership systems in urban and rural areas. Therefore, no matter from the main composition of small and medium-sized enterprises or the reform process, at present, vigorously supporting the development of small and medium-sized enterprises should be the focus of their work.

-2. High labor intensity and prominent polarization determine that the focus of the current development of small and medium-sized enterprises is "second venture". Small and medium-sized enterprises survive and develop in labor-intensive enterprises, and their employment capacity and employment investment elasticity are obviously higher than those of large enterprises. According to statistics, at present, the proportion of organic capital of large, medium and large enterprises in China is 1.83? 1.23? 1; Is the ratio of funds to rates 0.48? 0.66? 1, that is, the number of employees placed by small and medium-sized enterprises is higher than that of large enterprises, and some of them are even twice as high. Because of this, there was no serious social employment problem in the industrialization process of China in the previous 10 years, and small and medium-sized enterprises made great contributions. However, today's market background has changed, and the "seller's" market has become a "buyer's" market, resulting in insufficient total demand and structural supply, which makes small and medium-sized enterprises encounter an unprecedented dilemma, that is, the employment advantage brought by labor-intensive will become a competitive disadvantage. Small and medium-sized enterprises will bear the brunt of the two-level differentiation of enterprises. Therefore, improving the organic composition and scientific and technological content of small and medium-sized enterprises and realizing "second venture" are the top priorities of the development of small and medium-sized enterprises at present.

-3. The imbalance of development and the concentration of advantageous areas determine that the promotion of small and medium-sized enterprises should distinguish their characteristics, from easy to difficult, from point to area. China has a vast territory, and the distribution and development level of small and medium-sized enterprises in different regions are extremely unbalanced. According to relevant data, according to the economic zones, the number of small and medium-sized enterprises in eastern and central China accounts for 42% of the national total, while that in western China accounts for15%. The corresponding gross industrial output value accounts for 66% in the east, 26% in the middle and only 8% in the west. This shows that from the perspective of enterprise scale, the average output value of small and medium-sized enterprises in the east is greater than that in the central and western regions, which is about 2.5 times that of the central region and 8 times that of the western region. Practice also shows that choosing the key pilot areas of small and medium-sized enterprises in the east has laid a good foundation for the success rate of the pilot. In addition, small and medium-sized enterprises can be divided into four regions, namely, the northeast, the middle and lower reaches of the Yangtze River, the central and western regions and the Pearl River Delta region represented by Guangdong and Fujian. There are many old industrial cities in Northeast China, and the ownership structure and industrial structure of small and medium-sized enterprises are very heavy. Mainly solve the problems of standardized reorganization of state-owned small and medium-sized enterprises and specialized division of labor and supporting with large enterprises; The middle and lower reaches of the Yangtze River are the sea of Wang Yang for small and medium-sized enterprises, Jiangsu is dominated by township enterprises, and Zhejiang is famous for its private individuals. The focus of work is to standardize, guide and support development; The central and western regions are rich in resources and small and medium-sized enterprises are underdeveloped, so it is the focus to promote the development of the tertiary industry and small and medium-sized enterprises with science and technology and environmental protection; Small and medium-sized enterprises in the Pearl River Delta region have obvious geographical advantages, so they can develop "Greater China Circle across the Taiwan Strait and three places" for small and medium-sized enterprises with the help of "fellow villagers" and "outsiders".

-In addition, local enterprises are the main body, which determines that the level of support for small and medium-sized enterprises is at the local level; Small and medium-sized enterprises have a weak foundation, which determines that they will either become blue-collar workers of large enterprises (that is, small giants); Or become a partner in a big company.

To sum up, to promote the reform and development of China's small and medium-sized enterprises, we should pay attention to adjusting the five major relationships; First, the relationship between reform and development; The second is the relationship between absorbing labor force and scientific and technological content; The third is the relationship between point and surface; Fourth, the relationship between the central and local governments; The fifth is the relationship between small and medium-sized enterprises and large enterprises. Only by properly handling the above relations and grasping the key points can we achieve twice the result with half the effort in the reform and development of small and medium-sized enterprises. Current main problems

-Although some achievements have been made in the development of small and medium-sized enterprises in recent years, they also face some difficulties and problems.

-(1) The system is not smooth, and "six dragons control water". At present, SMEs still belong to different departments according to ownership, departments and regions. Due to many doors, overlapping functions, multi-head management, different calibers and decentralized management, local governments and enterprises are at a loss. In project approval, product identification, professional title evaluation, etc. , unclear responsibility, multi-party intervention, repeated charges. The phenomenon of "three chaos" is extremely prominent. In addition, the social intermediary service system is still not perfect, which also causes the blindness of small and medium-sized enterprises, especially private enterprises, in product development, market positioning and capital investment. There are many business links and low efficiency in foreign countries, which often makes small and medium-sized enterprises miss business opportunities

(2) Unfair policies and disorderly markets. Most of the policies introduced in recent years are designed and operated according to the scale and ownership of enterprises, with more preferential treatment for large enterprises and less consideration for small and medium-sized enterprises; Preferential treatment for public enterprises, less consideration for non-public enterprises; Policy application is not fair enough. In terms of tax policy, state-owned enterprises can pay back first, and non-state-owned enterprises do not have this treatment; Small and medium-sized enterprises, especially private enterprises, are often small taxpayers, so it is difficult to deduct VAT invoices and the actual tax burden increases. There is double taxation in private enterprises. In terms of land policy, state-owned enterprises can enjoy the policy of transferring land use rights and reducing value-added tax, and non-state-owned enterprises can participate in restructuring without this reform cost; Especially in the write-off of bank bad debt reserves, large enterprises can be included in the national plan in time to optimize the asset-liability structure, and small and medium-sized enterprises have no such experience. In terms of industry access, SMEs, especially private enterprises, are subject to many restrictions. In addition, the lack of market trading rules and chaotic market order make it difficult for SMEs to operate normally.

-(3) financing difficulties, no loans. First, the supply is insufficient. There are no financial institutions in China that specialize in lending to SMEs. In addition, after the reform of commercial banking system, grass-roots banks that lend to small and medium-sized enterprises have the responsibility but no right; After the implementation of asset-liability ratio management, the "loan-to-deposit ratio case" was introduced step by step, which made the already few loans even more pitiful and increased the loan supply gap. The second is to ensure the lack. Banks only recognize land, real estate and other real estate as collateral, and there are few guarantee institutions for small and medium-sized enterprises, and the types of guarantee are single, so it is difficult to find insurance. Third, poor counseling. Small and medium-sized enterprises' difficulty in obtaining loans and insurance is related to their insufficient credit rating. It is urgent to establish a credit system based on enterprise credit files. In addition, the high borrowing cost of small and medium-sized enterprises also affects their financing ability. Based on the above reasons, about 52% of SMEs in Fujian Province can't get loans from banks, resulting in the operating rate of 2 1.6% of medium-sized enterprises being less than 50%; 73% of small enterprises have an operating rate below 80%.

(D) unclear property rights, lack of motivation

-Due to unfair policies and industry restrictions, it is common for private enterprises to wear "red hats" (collective and township enterprises) and "foreign coats" (foreign-funded enterprises). According to the survey, the "fake collective" in Shanghai accounts for about 20% of the collective enterprises in the city, and a considerable part of the township enterprises in Quanzhou are private enterprises. Due to unclear property rights, some small and medium-sized enterprises are unwilling to become bigger when they develop to a certain extent, which artificially limits the further development of enterprises.

-In addition to the external problems of the above-mentioned enterprises, as far as small and medium-sized enterprises are concerned, there are mainly problems that the enterprise system and organizational system do not meet the needs of economic development, the management level and personnel quality do not meet the needs of economic development, the management level and personnel quality need to be improved, the technical content is not high, the development ability is not strong, blind investment and low-level redundant construction are serious. Current policies to promote the development of small and medium-sized enterprises

-although most of the preferential policies currently implemented are not specifically formulated for small and medium-sized enterprises, from the perspective of beneficiaries, they are basically or quite a few.

-1. township enterprise policy. The tax raised by township enterprises can be reduced by 10% according to the sharp number payable, which is used to subsidize social expenses, instead of pre-tax extraction10%; The state focuses on supporting township enterprises to earn foreign exchange through export, east-west cooperation, and transfer of applicable technologies in rural areas (Spark Project).

-2. Policies to encourage the resettlement of unemployed people in cities and towns. Newly-established urban labor and employment service enterprises may be exempted from income tax for 3 years if the number of unemployed people exceeds 60% of the total number of employees. After the expiration of the tax exemption period, if the newly resettled unemployed persons account for more than 30% of the total number of employees in the enterprise in that year, the income tax may be halved for 2 years upon examination and approval by the competent tax authorities.

-3. Policy of supporting high-tech enterprises. Enterprises in high-tech industrial development zones approved by the State Council, which are recognized as high-tech enterprises by relevant departments, may be subject to income tax at the rate of 15%; New high-tech enterprises established in the high-tech industrial development zone approved by the State Council shall be exempted from income tax for 2 years from the year of production. Enterprises and institutions whose annual net income from technology transfer and related technical consultation, service and training is less than 300,000 yuan shall be exempted from income tax.

-4. Support the policies of development and reform in poverty-stricken areas. Enterprises newly established in the "old, young, marginal and poor" areas designated by the state may be exempted from income tax for three years with the approval of the competent tax authorities; Enterprises in ethnic autonomous areas that need care and encouragement may, with the approval of the provincial government, periodically reduce or exempt their income tax for three years.

-5. Support and encourage the tertiary industry policy. 1) Industrial enterprises engaged in agricultural production are exempt from income tax on their technical services or labor services; 2) The income from technical services obtained by scientific research units and institutions of higher learning from technical achievements transfer, technical training, technical consultation, technical services and technical contracting shall be exempted from income tax; (3) Newly established consulting, information and technical service enterprises or units with independent accounting shall be exempted from income tax from the first year to the second year as of the date of opening; (four) newly established transportation, post and telecommunications enterprises or independent accounting units shall be exempted from income tax in the first year and levied income tax by half in the second year from the date of opening; 5) Newly established public utilities, commerce, materials, foreign trade, tourism, warehousing, residents' services, catering, culture, education and health enterprises or independent accounting units may be exempted or reduced from income tax 1 year with the approval of the competent tax authorities.

-6. Welfare enterprise policy. Welfare production enterprises organized by civil affairs departments can reduce or exempt income tax; If the placement of "four disabled" (blind, deaf, dumb and physically disabled) personnel accounts for more than 35% of the total number of production personnel, they shall be exempted from income tax; If the placement of "four disabled" personnel accounts for more than 0/0% and less than 35% of the total number of production personnel/kloc-0, the income tax will be levied by half.

-7. Income tax policy for small enterprises. 1994 The corporate income tax rate determined by the tax reform is 33%. In order to take care of the tax paying ability of small enterprises, income tax is levied at a reduced rate of 18% for enterprises with annual profits below 30 thousand yuan; 3. For enterprises with more than 654.38 million yuan, the income tax shall be levied at a reduced rate of 27%. 1 June, 9981day, the State Council decided to reduce the value-added tax rate of small commercial enterprises with annual sales below10.8 million yuan from 6% to 4%.