In fact, an important reason why it is difficult for SMEs to do business is that the profits of traditional manufacturing industries are offset by rising costs. Since the reform and opening up, China's economy has maintained rapid growth, in which the transfer of rural labor force and the proportion of working population have continued to rise, which not only provided sufficient labor supply for China's economic development, but also ensured the continuous increase of capital stock through high savings rate. However, this growth momentum began to weaken after 2004. Around 2004, there was a shortage of low-end labor supply in the southeast coast of China, and the manufacturing industry became the hardest hit. Later, some central areas such as Hunan, Henan and other rural labor outflow provinces also experienced labor shortage.
policy support
The CPC Central Committee and the State Council attached great importance to the development of small and medium-sized enterprises. Since 20 14, the executive meeting of the State Council has made many special studies to support the development of small and micro enterprises. Members of the the State Council Leading Group for Promoting the Development of Small and Medium-sized Enterprises have taken active actions and earnestly implemented them, and all the work is progressing in an orderly manner.
The first is to further optimize the development environment. Over the past two years, the State Council has cancelled and decentralized 537 administrative approvals, and investment approvals at the central level have decreased by 76%. Industrial and commercial registration is based on "license before license", and 85% of pre-approval is changed to post-approval; The registered capital is changed from paid-in to subscribed, and the annual inspection of enterprises is changed to annual report publicity. Decentralization has achieved remarkable results, effectively stimulating market vitality and creativity, and optimizing the development environment of SMEs.
The second is to further increase fiscal and taxation support. Carry out the work of "urban demonstration small and micro enterprise entrepreneurial innovation base", and promote the development of small and medium-sized enterprises with the urban entrepreneurial innovation base as the carrier. We will continue to deepen the tax and fee policy for benefiting enterprises, raise the threshold standards for income tax, value-added tax and business tax for small and micro enterprises, reduce the rates of unemployment insurance, industrial injury insurance and maternity insurance, and reduce or exempt 42 administrative fees and 5 government funds, thus significantly reducing the burden on small and micro enterprises.
The third is to further strengthen financing support. Expand the sources of credit funds for small and micro enterprises through targeted cuts to required reserve ratios, refinancing for small and micro enterprises and special financial bonds. Take multiple measures to alleviate the financing difficulties of small and micro enterprises.
The fourth is to further promote transformation and upgrading. Vigorously promote the "small and micro enterprises in internet plus", and promote the informationization of small and micro enterprises and the networking of public services. Guide information service providers to carry out online and offline training and application promotion activities for SMEs. Build a service platform of "Maker China" and hold a contest of "Maker China". Carry out pilot work on innovation and transformation of small and medium-sized enterprises to promote the transformation and upgrading of all enterprises.
The fifth is to further improve the service system. Implement the network construction project of SME public service platform, cultivate and identify 5 1 1 national SME public service demonstration platforms, and implement dynamic management. Actively promote the management improvement of small and medium-sized enterprises, and continue to carry out the training of leading talents in small and medium-sized enterprise management.
At the same time, local small and medium-sized enterprise management departments conscientiously implement the decision-making arrangements of the CPC Central Committee and the State Council, focus on implementing existing policies to support the development of small and micro enterprises, and carry out in-depth special actions to help small and micro enterprises solve practical problems. From the trend point of view, the rising labor cost after the "Lewis" inflection point and the rising commodity and raw material prices driven by financial attributes have formed a long-term squeezing effect on the profit level of SMEs. 20 1 1 At the beginning of the year, Alibaba conducted a sample survey of 588 manufacturing enterprises in Jiangsu, Guangdong, Hubei, Jilin and Sichuan provinces. According to the survey data, raw materials account for the highest proportion in the total cost, exceeding 62%, followed by sales, labor and financial costs, accounting for more than 13%, 12% and 4% respectively. The cost of raw materials and labor increased from 2008 to 20 10. The proportion of raw material cost increased from 63. 1% in 2009 to 64% in 2065.438+00, and the proportion of labor cost increased slightly faster than that of raw material cost, from 1 1%.
It is an indisputable fact that the tax burden of small and medium-sized enterprises in China is high. No matter from the nominal tax burden, macro tax burden or actual tax burden, the tax burden of small and medium-sized enterprises in China is biased. China's nominal tax burden includes value-added tax, business tax, stamp duty, property tax and enterprise income tax. The tax burden rate of small and medium-sized enterprises in China is 6.8 1%, which is higher than the national average of 6.65%. The tax rate of total assets is 4.9%, which is higher than the national average 1.9 1%. Excessive tax burden not only increases the burden on enterprises, but also reduces their investment ability and competitiveness. 1. Small and medium-sized enterprises play an important role in the national economy and are gradually becoming the main force in developing social productive forces;
2. Being in a leading position in the rural economy;
3. Small and medium-sized enterprises are indispensable partners and assistants of large enterprises.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.