(1) USA
1, SME legislation
The legislation of small and medium-sized enterprises in the United States is relatively sound. The American Small Business Act (promulgated in 1953) is a special law to adjust the relationship between the federal government and small and medium-sized enterprises. The Equal Opportunities Law (1964) provides financial assistance to small businesses and individuals who want to start small businesses; The Small Business Economic Policy Act (1980) stipulates that the President of the United States shall submit a report on small business competition to Congress every year; The Law on Technological Innovation and Development of Small Enterprises (1982) stipulates that when federal government agencies sign R&D project contracts, small enterprises must occupy the minimum proportion stipulated by law. The federal government has 65,438+00 institutions, and its R&D budget exceeds 6,543,850 billion US dollars. Therefore, it is necessary to implement the "Small Enterprise Technology Innovation Research Plan" and award it to small enterprises, and gradually increase the R&D expenditure by 65,438+0.25% of the total budget. In addition, a series of laws such as the Small Business Export Expansion Act and the Small Business Investment Incentive Act have laid a solid foundation for the development of small and medium-sized enterprises in the United States.
2, government management agencies and their network systems
The United States is the first western country to set up a full-time agency within the government to manage small businesses. Both the Senate and the House of Representatives of the United States have established small business committees, and the federal government has established the Office of Small Business Administration. The Director of the Small Business Administration is appointed by the President and must be approved by the Senate. The Small Business Administration has set up regional branches in ten major cities in the United States, and there are local institutions all over the country under the branches.
The main functions of SBA are: ① to provide loans to small and medium-sized enterprises. (2) Providing technical, management, training and information support for small and medium-sized enterprises. ③ Help small and medium-sized enterprises to obtain government procurement projects. ④ Publicity and rights protection. In a series of policies of SBA, financial measures account for a large proportion. In 1992 alone, the number of credit guarantees provided by SBA reached 18853, with a total amount of $4.5 billion.
At present, the Small Business Administration has 1 15 offices in China, including 53 regional offices and 62 local offices. The small business management system has about 5000 employees. In addition, the Small Business Administration also manages and contacts a network system, which supports small businesses in all corners and fields of the country. The main organizations of the system are:
One is the Small Business Development Center (SBIX). Provide management and technical consultation and training for small enterprises based on universities.
The second is the service group for retired managers (score). 1more than 3,000 retired volunteers provide free consultation, lectures, seminars, diagnosis of difficult problems and other services for enterprises.
The third is the development company plan. There are 502 local development companies and 6 13 registered development companies. The former provides small loans, with more than 100 transactions and tens of millions of dollars each year; The latter provides tens of thousands of small businesses with about $2 billion in loans guaranteed by the Small Business Administration every year.
Fourth, small business investment company (SBIC) plan. It is the only venture capital company funded by the federal government, which provides loans and investments for small enterprises with high risks and difficulties in obtaining investment support from general channels. At present, there are nearly 300 SBIC companies with good business performance. For every 1 USD invested by the US government in this project, the tax revenue can be increased by11USD.
Fifth, the Small Business Research Institute (SBl) program. This is a small business consulting project held in 520 universities.
Sixth, other service organizations. There are more than 60 women's business centers, 17 American export assistance center and 13 "one-stop capital stores" serving small businesses in different fields.
3. American financial assistance system for small and medium-sized enterprises
The United States established a financial assistance system for small and medium-sized enterprises in the 1950s. There are three main forms of loans: ① Direct loans. The maximum is not more than $654.38 +0.5 million, and the loan interest rate is lower than the market interest rate in the same period. ② Coordinating loans. Provided jointly by the Small Business Administration and local development companies and financial institutions. Including loans from local development companies and small construction contractors, seasonal loans, energy loans, natural disaster loans, pollution control loans, etc. (3) secured loans. The SBA guarantees the lenders who provide loans. If loans overdue does not repay the loan, the SBA will guarantee to pay a certain percentage of the total loan. From 1980 to 1998, the Small Business Administration provided 280,000 secured loans with a total amount of US$ 46,543.80 billion.
The Law on Innovation of Small and Medium-sized Enterprises passed by the National Assembly in 1982 stipulates that 1 1 ministries of the federal government must ensure that 2.5% of their R&D budget is invested in small and medium-sized enterprises to fund their R&D activities.
In addition, SBA also provides indirect financial support to small businesses through SBICs.
4. Government procurement business
Government procurement (public procurement) has been implemented in western countries for more than 200 years, and it is called "transaction under the sun" because of its openness, fairness and justice. The small business administration has mainly taken some measures, such as sending representatives to the procurement center, subcontracting experts and establishing an automatic supplier system controlled by computer, so that small businesses can get more orders.
According to the above principles, in the general contracting (main contracting), the support for small and medium-sized enterprises is reflected in the following three aspects: First, "shelving procurement", that is, when the small business administration participates in contract bidding, it selects the contract projects suitable for small enterprises in advance and puts them on the shelves, waiting for small enterprises to bid. The second is "split procurement", that is, separate the general contract from the special contract, or split a single contract into several small contracts so that small enterprises can get more contracts. Third, "issuing qualification certificates" means that if a small enterprise refuses to give a contract because it doubts its ability or credit to perform the contract, it can ask the Small Business Administration for help. Professionals with engineering and financial knowledge in the Small Business Administration will deal with such problems and provide enterprise application reports to government procurement agencies to demonstrate their ability.
As a result of taking the above measures actively, small enterprises occupy a certain share in the total amount of federal government procurement. From 65438 to 0996, among the $200 billion procurement contracts of the federal government, the contract amount obtained by small and medium-sized enterprises was $4 1 1 billion, accounting for more than 20%. In addition, about $25 billion, accounting for 12- 14%, was given to small enterprises as subcontractors of large enterprises that accepted government orders.
6. Tax deduction
The United States has adopted different tax relief policies for different types of small and medium-sized enterprises in different periods. The general direction is more and more preferential tax for small enterprises, especially for small enterprises with scientific and technological innovation. The preferential tax policies for small and medium-sized enterprises in the United States mainly include: tax reduction for new investment in enterprises; Reduce the enterprise income tax rate; Promote accelerated depreciation; Implement special tax incentives for science and technology and tax credits for the growth of scientific research funds of enterprises.
(2) Japan
1, SME legislation
Since the 1940s, Japan has enacted more than 50 special laws for small and medium-sized enterprises, forming a relatively independent and complete legal system for small and medium-sized enterprises, which is one of the most complete and perfect countries in developed countries. The Basic Law of Small and Medium-sized Enterprises (1963) is a programmatic law for the development of small and medium-sized enterprises in Japan, and it is the general basis for the current policies and government management of small and medium-sized enterprises. Therefore, it is also known as the Japanese SME Constitution. Japan's SME policies are diverse and detailed. For example, Japan's SME modernization policy is based on laws related to SME equipment modernization, such as the SME Revitalization Fund Assistance Law, the SME Modernization Promotion Law, the SME Guidance Law, the SME Modernization Support Law, the SME Measures Law, the SME Cooperative Association Law, the SME Organization Law, the Contract Revitalization Law and the SME Organization Law.
2, government management agencies and their network systems
Japan has a set of administrative management and service institutions for small and medium-sized enterprises led by the central government, based on local governments and supplemented by non-governmental organizations. Japan's central government's small and medium-sized enterprise management agency is Japan's Small and Medium-sized Enterprise Department, which was established in 1948, and is the highest specialized administrative agency for government departments to manage small and medium-sized enterprises. And:
The international trade and industry bureaus of nine local institutions in China have set up courses for small and medium-sized enterprises; Established five financial institutions for small and medium-sized enterprises; Establish small and medium-sized enterprise modernization review meeting, stability review meeting and business field adjustment review meeting. ?
Small and medium-sized enterprise courses in Japanese local government small and medium-sized enterprise management institutions (there are small and medium-sized enterprise courses in prefectures and counties) and corresponding various deliberation meetings. The local government has also set up small and medium-sized enterprise credit guarantee association, contract enterprise revitalization association, comprehensive guidance institute for small and medium-sized enterprises and other institutions, whose main functions are to promote the technological development of small and medium-sized enterprises, promote enterprise alliances and carry out business diagnosis. Small business management and service organizations of Japanese NGOs. The main groups are small and medium-sized enterprise groups, central committees of small and medium-sized enterprise groups, trade unions and chambers of commerce and industry.
3. Credit preference
According to "Modern Financing Law for Small and Medium-sized Enterprises", Japan has specially formulated the equipment modernization loan system and equipment leasing system for small and medium-sized enterprises to provide long-term interest-free loans for them. The government also provides preferential credit funds for small and medium-sized enterprises, and establishes financial institutions for small and medium-sized enterprises, such as the national financial fund pool, the central industrial and commercial treasury and the environmental health financial fund pool. 1984- 1988 the average annual special funds lent to SMEs by the financial treasury of SMEs and the national treasury is about 5. 1. 1 trillion yen; The central government's commercial and industrial loans to small and medium-sized enterprises have an average annual net increase of about 670 billion yen. These loans are all more favorable.
4. Tax policy
Japan's special measures for small and medium-sized enterprises in tax law mainly include: ① reducing the corporate tax rate of small and medium-sized enterprises. The corporate tax rate of ordinary legal persons with capital exceeding 6,543.8 billion yen is 37.5%. The annual income of SMEs with capital below 1 100 million yen is taxed in two parts. That is, the part with total income less than 8 million yen is taxed at the rate of 28%; The portion exceeding 8 million yen is taxed at the rate of 37.5%. In addition, the annual income tax rate of small and medium-sized enterprises with the nature of public welfare legal persons is 27%. (2) Special treatment of debt reserve of small and medium-sized enterprises. Japan's "Corporate Tax Law" stipulates that the accumulated debt reserve in accordance with the debt ratio every year is the bad debts of the current year and the income of the following year. Small and medium-sized enterprises don't have to pay off all the money in the following year, but can extract 16% as accumulation. (3) Tax system to promote entrepreneurship and technological upgrading. For machinery and equipment purchased or leased by new business owners (subject to appraisal) and machinery and equipment purchased or leased by existing enterprises to improve their technical capabilities, 30% special depreciation or 7% tax exemption will be implemented in the first year. ④ Special treatment of fixed assets tax. Fixed assets owned by enterprise associations, hospitals or clinics, and specific fixed assets in environmental protection facilities are exempt from fixed assets tax. For machinery and equipment commonly used by small and medium-sized enterprises, fixed assets tax will be levied by half within three years.
In addition, preferential tax systems have been adopted in paying consumption tax, purchasing real estate, inheriting enterprises, promoting research and development, environmental protection, energy saving, waste utilization and many other aspects.
5. Temporary subsidy policy
Subsidy system is a temporary measure, which has its particularity and is included in the government's annual fiscal expenditure budget. Therefore, it reflects the intention of the government more directly and clearly than the tax system, and it is the direct help of the government to small and medium-sized enterprises.
For example, the subsidy policy implemented by 1996 has the following points: ① Support development, introduce high-tech and promote technical exchange. The amount of government subsidy is 803 100 million yen. (2) Support the development of new businesses and new partnerships, and the amount of subsidies provided by the government is 96 million yen. (3) Support the establishment of information-based enterprises, and the amount of government subsidy is 83 1 100 million yen. (4) For small enterprises to improve their operations and develop overseas business, the amount of government subsidies is 5.746 billion yen. ⑤ In order to promote the mutual aid system for small enterprises and prevent bankruptcy, the amount of government subsidies is 6.595 billion yen. ⑥ To improve the equipment modernization level of small and medium-sized enterprises, the amount of government subsidy is 3.055 billion yen.
Japan can be said to be the country with the most subsidies, with more than 200 policies and regulations every year.
(3) Germany
1, the management institution established by the government.
The German government has set up a small and medium-sized enterprise management bureau in the Ministry of Economic Affairs, and similar management agencies have been set up in various states to take charge of small and medium-sized enterprise affairs. The functions of the SME Administration Bureau are: to study the policies of small enterprises; To formulate plans to support and fund the development of small enterprises; Responsible for the vocational training of small business managers; Managing the product quality standards of small enterprises; Protect the interests of consumers; Supervise the implementation of laws and policies; Promote regional economic cooperation and scientific research and development.
2. Use intermediaries to support the development of small and medium-sized enterprises.
The German government encourages the development of intermediary agencies by subsidizing and reducing business tax. Various intermediaries in Germany have formed a multi-level and multi-directional network, providing enterprises with complete services before, during and after delivery, and becoming a bridge and link between the government and enterprises. Many German government plans to promote the development of small and medium-sized enterprises are completed through intermediaries. (1) financial support. The German government regards financial assistance as the main pillar of the SME promotion plan. The main measures of financial assistance are credit guarantee and loan subsidy. Small and medium-sized enterprise credit guarantee banks and institutions are established by issuing bonds. Intermediaries provide information and suggestions for small and medium-sized enterprises, and appraise and evaluate loan applications. The second way of financial support is to give discount loans to new enterprises. ② Training. The German SME promotion plan focuses on the initial (enlightenment) training of young people and the continuing education of SME managers and employees. Part of the funds for training schools are provided by the national government. ③ Consulting services. In recent years, the German government has invested 540 consultants in chambers of commerce and some associations to provide consulting services for SMEs. The Federal Ministry of Economic Affairs subsidizes each consultant about $25,000 every year, and the total annual expenditure is130,000. Local governments bear the other 50%, just like the state departments.
3. Tax policy
The federal government stipulates: ① New enterprises in backward areas can be exempted from business tax for five years. ② 50% income tax shall be exempted for movable property investment consumed by newly-established enterprises. (3) The part of small and medium-sized enterprises that invest with internal retained funds shall be exempted from property tax.
German tax law recognizes two different profit calculation methods, one is the "enterprise asset comparison method" adopted by large enterprises; Second, the "surplus accounting method" for freelancers and small and medium-sized enterprises is more conducive to small and medium-sized enterprises.
Germany has implemented preferential policies for partnership enterprises since 1993: the industrial and commercial income is exempted from tax by DM 48,000, and the industrial and commercial income tax rate of DM 48 100 is DM144,000, that is, 1% ~ 5%. When evaluating industrial and commercial capital, the enterprise tax allowance is 6.5438+0.2 million marks.
(4) Italy
Italy is known as the "kingdom of small and medium-sized enterprises", not only because of its high proportion of small and medium-sized enterprises, but also because of the "economic miracle" created by small and medium-sized enterprises, which makes Italy one of the seven industrial powers in the west. At the end of World War II, Italy was still a relatively backward industrial and agricultural country. After more than 50 years of development, Italy has become a major industrial power in the world. Among them, small and medium-sized enterprises have contributed to the development of the national economy. Therefore, for economic and social development, the significance of small and medium-sized enterprises in Italy is more significant than that of other major capitalist countries, and it is more enlightening for developing countries with insufficient capital accumulation and low production concentration.
1, SME legislation
As a milestone in supporting the institutionalization of small and medium-sized enterprises, this law is Law No.317 (the famous Law No.317/91), that is, the Law on Supporting the Innovation and Development of Small and Medium-sized Enterprises. The fundamental purpose of Law 3 17/9 1 is to promote the structural adjustment of small and medium-sized enterprises to adapt to the emergence of the European single market and the new changes in the competitive situation.
2. Support methods
In addition to providing preferential loans, the state also supports small and medium-sized enterprises through tax reduction; In addition, direct subsidies are also given to capital projects.
(1) Preferential tax reduction. The smaller the enterprise, the more support it gives. For example, enterprises with less than1000 employees can be reduced by 50%, and enterprises with 10 1-200 employees can be reduced by 40%.
(2) Direct subsidies. Small business consortia or affiliated companies can get capital project subsidies.
Give direct subsidies to enterprises' investment in technological innovation, improving production efficiency and introducing technology. And the amount is equal to the preferential tax reduction, which is included in the capital account.
(3) Providing infrastructure and services directly. The state provides practical support to small enterprise industrial zones with a high concentration of small enterprises, a particularly high ratio of enterprises to local residents and specialized production.
In addition to the central government's support for small and medium-sized enterprises, local government agencies also support and encourage the development of small and medium-sized enterprises by formulating local laws.
(5) Britain
After the Thatcher Revolution in 1980s, British SMEs developed rapidly and became the backbone of the economy. Successive British governments have attached great importance to the establishment and development of small enterprises and created and maintained an economic and social environment conducive to their development. Its support is mainly macro guidance and services, and long-term planning and specific measures have been formulated.
1, SME legislation
At present, Britain has issued the 1 1 bill for small and medium-sized enterprises, which mainly includes the following aspects: first, it prevents large enterprises from excessively merging small and medium-sized enterprises to form industry monopoly; Second, protect the invention patents of small enterprises; Third, encourage and promote the transfer of scientific and technological achievements from government laboratories and universities to small and medium-sized enterprises; Fourth, solve the problem of debt default and arbitrary breach of contract between enterprises and ensure the normal turnover of funds of small and medium-sized enterprises.
2. Government management agencies
1In the early 1970s, the Ministry of Trade and Industry established the Small and Medium Enterprises Bureau. The main task is to coordinate the specific policies of government departments for small and medium-sized enterprises; Study the balanced development of small and medium-sized enterprises in China; Organize, lead and arrange the training of small and medium-sized enterprise owners nationwide; Leading and coordinating 540 small and medium-sized enterprise management institutions and 67 small and medium-sized enterprise service centers in major counties and townships; Set up small business personnel training centers in national 12 universities; Thousands of retired engineers and experts paid by the government serve small and medium-sized enterprises.
3. Support policies
From June 65438 to July 0997, the British government levied windfall tax to help small and medium-sized enterprises recruit unemployed young people aged 18-26. Employers can get a weekly subsidy of 75 pounds from the government for every worker they recruit.
(1) Help small and medium-sized enterprises to make technological progress and upgrade their products. The British government is implementing the 12 long-term plan for technological transformation of small and medium-sized enterprises, and plans to allocate 8.4 billion pounds to help enterprises update equipment, cultivate technical backbones and develop high and new technologies.
(2) 198 1 year, the British government formulated the "SME loan guarantee plan". Through the government's guarantee, small and medium-sized enterprises can obtain long-term loans from banks that are lower than the interest rate in the financial market, and the difference is subsidized by the government. Since the implementation of the plan, government small businesses have provided about 62,000 loan guarantees with a total value of more than 3 billion pounds. At present, the British government still provides more than 400 such loan guarantees every month. The government also gives the small and medium-sized enterprises that are in arrears with loans a six-month credit grace period.
(3) The government set up "3I" finance company to invest in small and medium-sized enterprises and provide them with long-term credit support. After evaluation, 3I Company provides financial support for small and medium-sized enterprises at different stages. Funds can be divided into seed funds, start-up funds, development funds, conversion funds (acquisition of shares sold by other shareholders), and rescue funds and structural adjustment funds provided during economic downturn. The amount of a single investment ranges from 654.38 million pounds to 25 million pounds or more.
(4) Help small and medium-sized enterprises to obtain international financial support to enhance their export capacity. In recent years, England alone has received 48.6 million pounds of funds from European funds to help enterprises that are unable to export their products due to lack of funds. England has received more than 500 million pounds of international funds.
(5) British government departments set up various special preferential loans by themselves or jointly with major banks and other investment institutions to support the development of small enterprises. For example, the "Small Business Training Loan" of the Ministry of Education and Employment allows small businesses to borrow up to 654.38+0.25 million pounds for their own staff training expenses. There are also various government funds or preferential loans such as "stimulus", "smart" and "entrepreneurship" to support newly established small enterprises, technological innovation of small enterprises, self-employment of unemployed people and high-tech small enterprises respectively. (