新冠疫情下营口市扶持中小企业发展的财政政策研究

【作者】 李晶晶；

【导师】 张军涛；

【作者基本信息】 东北财经大学 ， 公共财政（专业学位）， 2022， 硕士

【摘要】 2020年初,我国爆发了新型冠状病毒肺炎疫情,针对此次疫情,我国政府部门实施了十分严格的疫情防控政策。疫情爆发的第一时间我国政府采取了划定控制区域、实施交通卫生检疫以及限制人员流动等举措,及时控制住了新冠疫情的蔓延和扩散。在因为疫情原因实施封控政策期间,我国绝大多数企业只能按照防疫政策停工停产。最初的停工阶段,我国经济几乎陷入停滞状态。作为国民经济支柱的中小企业受限于自身规模较小、业务不够宽泛、抗风险能力较差,甚至出现资金链断裂、停工停产等问题,生存危机日益严峻,陷入了更大的复工困境。克服新冠疫情引起的企业倒闭风险,在当时已然成为中小企业需要面临的最大挑战。在新冠疫情背景下,为了挽救中小企业面对疫情冲击所造成的损失,我国中央和地方政府发布了一系列财政政策。本文以辽宁省营口市为例,将疫情时期营口市出台的一系列财政政策作为研究对象,重点研究中小企业受到新冠疫情冲击后已经享受到的财政政策福利、财政政策的实施情况以及中小企业对帮扶政策的诉求等。中小企业是营口市经济发展的市场主体,在活跃市场、提高国家税收、增加就业机会、长期维持社会平稳发展等方面起到不能取代的关键作用。但是,在疫情爆发后,中小企业生存环境恶化。如何运用财政政策鼓励和扶持中小企业渡过当前难关、更好的发展,是当前亟需解决的问题。自疫情爆发至今,营口市加强了财政扶持力度,对疫情防控重点保障企业实行了诸多优惠政策来积极鼓励中小企业经济发展,为社会经济科学有序的恢复和复产复工提供了有效保障。财政政策的施行对疫情下一阶段经济发展的宏观调控至关重要,毫无疑问是中小企业迅速复苏的一味良药。建议政府部门在做好防疫工作的同时,也要利用财政优惠政策对中小企业进行税收减免,运用不同的财政政策,为中小企业排忧解难。本文采用文献研究法,对比分析法等研究方法,对财政政策进行深入调查研究。调查结果显示,不同行业的中小企业受疫情影响的程度有所不同,例如餐饮业等第三产业受疫情影响较明显,损失巨大,而农业、农副产品制造业受疫情影响相对较轻。不同性质的企业所享受的财政政策福利情况也有所不同,比如国企相对于民营企业更容易获取金融扶持以及成本补贴。财政政策实施的过程中更是存在着申报福利的时间和流程综合成本较高、政策实施过程中缺乏精准性、公开宣传解读不到位以及缺乏监督评估机制等一些问题。针对所发现的问题,提出了加大政务信息化服务力度、提升施策精准度、加强政策公开宣传及解读力度、大企业帮扶中小企业等对策建议。更多还原

【Abstract】 In early 2020,our country broke out the new coronavirus pneumonia epidemic,in view of the epidemic situation,our government has taken the very strict epidemic prevention and control measures.At the first time of the outbreak,our government took some measures,such as delimiting the control area,carrying out the traffic quarantine and restricting the movement of people,to stop the spread of Covid-19 in time.In this context of COVID-19 epidemic prevention and control,the vast majority of enterprises in our country have to delay the start time.The initial shutdown phase,our economy almost into stagnation.As the pillar of the national economy,small and medium-sized enterprises(smes)are limited by their small scale,their business is not broad enough,and their ability to resist risks is poor,get into even bigger trouble.Overcoming the covid-19-induced risk of business failure was already the biggest challenge facing small and medium-sized enterprises at the time.In the context of covid-19,the central and local governments of our country have issued a series of fiscal policies to help enterprises tide over the difficulties to the greatest extent.Taking Yingkou as an example,this paper looks at a series of fiscal policies in Yingkou during the pandemic,the research focuses on the impact of covid-19 on smes,the financial policy benefits they have enjoyed,the implementation of fiscal policy and the demands of smes for support policies.Small and medium-sized enterprises(smes)are the mainstay of Yingkou;s economic development and play an irreplaceable role in stimulating the market,increasing tax revenue,creating jobs and maintaining social stability.But after the outbreak of the epidemic,small and medium-sized enterprises living environment deterioration.How to use the financial policy to encourage and support small and medium-sized enterprises to overcome the current difficulties and better development is an urgent problem to be solved.Since the outbreak of the epidemic,Yingkou Province has increased financial support and implemented a series of preferential policies to support the development of the small and medium enterprises industry,it provides a strong guarantee for the orderly recovery of social economy and the resumption of work.The implementation of fiscal policy is particularly important for the Macroeconomic regulation and control of the post-pandemic economy and is undoubtedly a good remedy for the rapid recovery of small and medium-sized enterprises.As well as boosting the economy and creating more jobs,it has had an impact on the balance of payments and has demanded greater Macroeconomic regulation and control from the government.During the post-epidemic period,it is recommended to reduce or waive the expenses of relevant enterprises,the government arrange the estimation of expenditures in advance,and use a variety of policy combinations to guard against risks.This article through the literature investigation method and the contrast analysis method to the financial policy has made the thorough investigation and research.This paper studies the impact of Covid-19 on small and medium-sized enterprises(smes),the financial policy benefits they have enjoyed,the difficulties they have encountered in implementing fiscal policy and the demands of business owners for fiscal policy.The investigation found that the extent to which enterprises in different industries were affected by the epidemic also varied.For example,service industries such as the food and beverage industry were greatly affected by the epidemic and suffered heavy losses,however,the impact of the epidemic on agriculture and agro-industries is relatively small.Different types of enterprises enjoy different financial policy benefits,such as state-owned enterprises than private enterprises,easier access to financial support and cost subsidies.There are some problems in the process of financial policy implementation,such as the high cost of time and process of welfare declaration,the lack of precision in the process of policy implementation,the lack of public propaganda and interpretation,and the lack of supervision and evaluation mechanism.According to the problems found,carry out in-depth analysis,and finally put forward the policy implementation of optimization recommendations;Strengthen the government information services,improve the precision of policy implementation,strengthen policy publicity and interpretation,improve the supervision and evaluation mechanism.更多还原