The state adopts a policy of encouraging and supporting small and medium-sized enterprises. (1) Optimizing the legal and policy environment. In 2002, the National People's Congress promulgated the Law on the Promotion of Small and Medium-sized Enterprises, with seven chapters and 45 articles, which standardized the functions of governments at all levels. As a sign, the development of small and medium-sized enterprises in China entered the legal track, and the Law on the Promotion of Small and Medium-sized Enterprises put forward clear provisions on promoting the development of small and medium-sized enterprises from eight aspects, such as entrepreneurship, technology and financial and tax support. In 2005, the State Council issued "Several Opinions of the State Council on Encouraging, Supporting and Guiding the Development of Private Non-public Economy" (Guo Fa [2005] No.3, referred to as Non-public Article 36), which is the first the State Council document supporting the development of non-public economy since the founding of New China, and its core is to promote market access and fair competition. In 2009, in order to cope with the international financial crisis, several opinions of the State Council on further promoting the development of small and medium-sized enterprises were issued (Guo Fa [2009] No.36, referred to as Guo Fa No.36 document), which played a positive role in supporting the development of small and medium-sized enterprises, boosting their confidence and enabling them to take the lead in stabilizing and rebounding. In 20 10, "Several Opinions of the State Council on Encouraging and Guiding the Healthy Development of Private Investment" (Guo Fa [20 10] 13, referred to as Article 36 of Private Investment) was issued, which made clear opinions on further encouraging and guiding the healthy development of private investment. 20 1 1 year, in view of the outstanding problems existing in the development of small and medium-sized enterprises, especially small and micro enterprises, and according to the requirements of Comrade Zhang Dejiang, then Vice Premier of the State Council, on "instructions for studying new situations, new problems and formulating new policies", our department and the relevant departments of the State Council lasted for one and a half years, and on the basis of listening carefully to opinions from all sides, on April 20 12. Document Guofa 14 is the first policy opinion on the development of small and micro enterprises. The publication of this document indicates that China has changed its policy orientation in supporting the development of small and medium-sized enterprises. The policy pays more attention to the environment, services, inclusiveness, small and micro enterprises and people's livelihood. The policy orientation is to give charcoal in the snow and add fuel to the fire, rather than icing on the cake. Document Guofa 14 is a programmatic document guiding the development of small and micro enterprises at present and in the future, which is of great and practical significance to help small and micro enterprises overcome difficulties, meet challenges, boost confidence, enhance competitiveness and achieve sustainable development. By the end of 20 18, 77 supporting documents had been issued by central departments, and 29 provinces (autonomous regions and municipalities) and 5 cities with separate plans had issued implementation opinions. (2) Increase financial support. The central government allocated special funds for small and medium-sized enterprises from the initial 10 billion yuan to 213 years15 billion yuan. Local governments have also arranged special funds for small and micro enterprises of about 31500 million yuan. Financial support was provided to promote the development of small and medium-sized enterprises. Implementing the policy of government procurement to promote the development of small and medium-sized enterprises, according to the data of the Ministry of Finance, the procurement amount for small and micro enterprises has exceeded 40%. (3) Implementing more favorable tax policies. Tax policy is of more universal significance to the development of small and medium-sized enterprises, and it is the fairest and easy to operate. In recent years, a series of preferential tax policies have been introduced. For example, the scope of the "camp reform" pilot project was further expanded, and the corporate tax was reduced by about120 billion yuan in 20 13 years, benefiting mainly small and medium-sized enterprises. From August 20 13, small-scale VAT taxpayers and business tax taxpayers with monthly sales of less than 20,000 yuan in small and micro enterprises will be temporarily exempted from collecting VAT and business tax, benefiting 6 million small and micro enterprises and directly affecting the employment and income of tens of millions of people. For small-scale low-profit enterprises with an annual taxable income of less than 60,000 yuan (including 60,000 yuan), their income is reduced by 50% into taxable income, and corporate income tax is paid at the rate of 20%. This policy has been raised from 30,000 yuan in 2009, 20 12 years to 60,000 yuan. Recently, the the State Council executive meeting decided to further adjust and raise it to100,000 yuan. Continuously raise the export tax rebate rate for some labor-intensive, high-tech and high value-added commodities. The collection rate of value-added tax for small-scale taxpayers was reduced from 6% and 4% to 3%. A preferential tax policy for equity investment of venture capital enterprises was introduced. It is also proposed to deepen the reform of the tax system, improve the structural tax reduction policy, and study the tax system to further support the development of small and micro enterprises. (4) Effectively reduce the burden on enterprises. From 20 12 years 1 month 1 day to 20 14 years1February 3 1 day, some administrative fees such as management fees, registration fees and licenses will be exempted for small and micro enterprises; From February 20 12 1 day, 253 enterprise-related administrative fees set up by provinces, autonomous regions and municipalities directly under the Central Government will be cancelled, reducing the burden on enterprises by about 100 billion yuan every year. Starting from 20 13, 63 administrative fees involving enterprises and residents, such as tax invoice cost, enterprise registration fee, enterprise annual inspection fee and greening fee, were cancelled and exempted, and the charging standards of 23 administrative fees, such as entry-exit inspection and quarantine fees and registered fees for manufactured drugs, were reduced. Since 20 12, the relevant departments have cancelled or exempted 340 administrative fees, involving nearly 30 billion yuan. (V) Efforts should be made to ease the financing difficulties of SMEs. The CPC Central Committee and the State Council attached great importance to alleviating the financing difficulties of small and micro enterprises, and in recent years, a series of support policies were issued. On July 20 13, Vice Premier Ma Kai delivered an important speech at the national video conference on the exchange of financial services experience of small and micro enterprises, and put forward clear requirements for strengthening financial services of small and micro enterprises. The General Office of the State Council issued the Implementation Opinions on Financial Support for the Development of Small and Micro Enterprises, and put forward specific opinions from eight aspects, such as innovating financial service methods and reducing financing costs. All relevant departments have conscientiously implemented the deployment of the State Council, especially the financial sector has done a lot of work and taken active and effective measures. We have implemented differentiated supervision and incentive policies for small and micro enterprises. According to the statistics of the People's Bank of China, by the end of March, 20 14, the loan balance of major financial institutions, small rural financial institutions and foreign banks in RMB for small and micro enterprises was 13.7 trillion yuan, up by 16.3% year-on-year, which was 2. 1 percentage point higher than that of the end of last year and 3.8 percentage points higher than that of all corporate loans in the same period. At the same time, in 20 13, the central government * * * arranged a special fund of1800 million yuan to support 8 16 guarantee institutions to provide low-premium guarantee services for157,000 small and medium-sized enterprises, and the new loan guarantee business amounted to 877.6 billion yuan. 32 1 SME credit guarantee (re-guarantee) institutions that meet the requirements are exempted from business tax for 3 years. By the end of 20 13, SME board and growth enterprise market * * * were listed 1056 enterprises, with initial financing of 7 103 billion yuan. The "New Third Board" has been expanded to the whole country, and 649 enterprises have been listed. (6) Promoting the structural adjustment and technological innovation of small and medium-sized enterprises. First, in 20 13, the Ministry issued the guiding opinions to promote the development of small and medium-sized enterprises, to promote a number of small and medium-sized enterprises to become better and stronger, and to develop and produce a number of products and technologies that are specialized and innovative. Second, in order to give full play to the role of small and medium-sized enterprises in promoting employment, the Ministry of Development and Reform, the Ministry of Finance and other ***9 departments issued guidance on promoting the healthy development of labor-intensive small and medium-sized enterprises, guiding them to improve the quality and level of development. Third, since last year, our Ministry, together with the Ministry of Science and Technology, the Ministry of Finance and the Tianjin Municipal People's Government, has carried out the pilot work of innovation and transformation of small and medium-sized enterprises. Fourth, the informatization promotion project for small and medium-sized enterprises has been continuously implemented for nine consecutive years, promoting the deep integration of informatization and industrialization of small and medium-sized enterprises, and guiding informatization service providers to strengthen informatization services for small and medium-sized enterprises. Last year, free informatization training was provided for small and medium-sized enterprises, reaching15 million person-times. The fifth is to implement the strategic promotion project of intellectual property rights of small and medium-sized enterprises, and enhance their ability to create, use, protect and manage intellectual property rights. (7) Improve the service system for small and medium-sized enterprises. Focusing on the network construction of public service platform for small and medium-sized enterprises and the identification of national demonstration platform, we will actively promote the construction of service system for small and medium-sized enterprises. In 20 10, our department, together with the development and reform commission and other seven departments, issued the Guiding Opinions on Promoting the Construction of Public Service Platform for Small and Medium-sized Enterprises (No.[20 10] 175 of the Ministry of Industry and Information Technology) and the Interim Measures for the Administration of Public Service Demonstration Platform for Small and Medium-sized Enterprises (enterprises of the Ministry of Industry and Information Technology) On 20 1 1 year, the Ministry of Science and Technology, the Ministry of Finance, the Ministry of Human Resources and Social Security and the State Administration of Taxation jointly issued the Guiding Opinions on Accelerating the Construction of Service System for Small and Medium-sized Enterprises, and put forward opinions on cultivating service teams, speeding up the construction of service platforms, innovating service mechanisms and strengthening measures and guarantees. Since 20 1 1 year, four12 national public service demonstration platforms for small and medium-sized enterprises have been identified in three batches. During the "Twelfth Five-Year Plan" period, 500 national demonstration platforms will be cultivated and identified. Since 20 1 1, the central government has arranged a total of 900 million yuan to support 26 provinces (autonomous regions and municipalities) and 5 cities with separate plans to start the network construction of public service platforms for small and medium-sized enterprises, driving 28,000 service resources and serving small and medium-sized enterprises1240,000 annually. Promote the construction of public service platforms and small business start-up bases for local small and medium-sized enterprises, and identify more than 700 demonstration platforms and more than 600 small business start-up bases at the provincial level. In 20 12, the Ministry of Industry and Commerce, together with the State Administration for Industry and Commerce and the Ministry of Finance, issued the "Implementation Opinions on Vigorously Supporting Small and Micro Enterprises' Entrepreneurship" (Ministry of Industry and Information Technology Lianqi [2012] No.347), which put forward/kl from the aspects of facilitating market access, optimizing industrial and commercial registration registration procedures, supporting the establishment of small enterprise entrepreneurship bases, promoting agglomeration development, and creating a good environment for entrepreneurship. Vigorously implement the national Galaxy training project for small and medium-sized enterprises and the quality improvement project for enterprise management personnel, and complete the training of 500,000 small and medium-sized enterprise management personnel and 1000 leading talents every year. (eight) to promote cooperation and exchanges between small and medium-sized enterprises. Actively build a platform for the cooperation and exchange of SMEs. Our Ministry and Guangdong Province and other six departments 1 provinces hold the China International SME Expo (hereinafter referred to as "China Expo") in Guangzhou every September, and it has been successfully held 10. APEC SME Technology Exchange and Exhibition has been held for seven times. We launched the Sino-German SME Cooperation Demonstration Park and the Sino-German SME Management Training Program. Established bilateral and multilateral cooperation mechanisms with the United States, South Korea, Japan, the European Union, Central and Eastern Europe and the Arab League in the field of small and medium-sized enterprises.