Problems existing in the statistical system of small and medium-sized enterprises

First, the problems in the development of SMEs

In recent years, according to the working idea of "policy guidance, resource integration, solving bottlenecks and supporting development", governments at all levels have increased financial and tax support for small and medium-sized enterprises, opened up multiple channels to serve and guide them to "survive and develop", guided them to establish a modern enterprise system, set up standardized joint-stock limited companies, and accelerated direct financing for enterprises to go public, thus making some changes in the survival and development environment of small and medium-sized enterprises.

(1) The problem of financing difficulty and high cost for SMEs is still outstanding.

Most SMEs are short of funds, which weakens their viability and development foundation.

First, the average loan satisfaction rate is low. After investigation, the average loan satisfaction rate of enterprises in our district is 72. 1 1%, and 20 1 1 is 62.93%. Poor capital turnover will directly affect production capacity.

Second, the collateral is single and it is difficult for banks to access it. Enterprise loans must have collateral, which is mostly required to be fixed assets such as real estate and land, and the mortgage discount rate is low. Land and real estate are discounted by about 50%, and production equipment is only discounted by 20%-30%. For some small and medium-sized enterprises in the early stage of development, they are often blocked from credit because of insufficient asset accumulation and insufficient mortgage assets. Due to small assets, irregular management, unstable market prospects, great influence by policy risks, high market elimination rate, and difficulty for banks to identify the authenticity of financial statements, it is difficult for most small and medium-sized enterprises to obtain capital benefits and safe credit loans directly from banks. Although the procedure of secured loan is relatively simple, the cost of guarantee is high, which is unbearable for enterprises.

Third, mortgage loan approval procedures are complicated, time-consuming and laborious. The financing characteristics of small and medium-sized enterprises are "small, urgent and frequent", but in order to prevent risks, most banks require a complete and complicated financing procedure, which is difficult to meet the requirements of simple and fast financing for small and medium-sized enterprises. At the same time, with the reform of bank enterprise, the credit management authority of state-owned commercial banks has increased greatly, while the loan approval authority of county-level banks is less, and authorization and credit are insufficient. Most of them only play the role of investigation and evaluation in the loan business of small and medium-sized enterprises, and then submit them for approval at different levels. When an enterprise borrows a small loan, it has to go through more than a dozen procedures, ranging from one month to six months, and often misses the best business opportunities. Although the mechanism of local commercial banks is flexible, the loan cost is generally high and the scale is small, so they can't provide a lot of funds to meet the expanding loan demand of small and medium-sized enterprises.

Fourth, the interest rate is high and the burden on enterprises is heavy. The loan interest rate of banks to small and medium-sized enterprises is higher than that of large enterprises, and the credit retention is about 40%. Coupled with the mortgage evaluation fee and guarantee fee, the cost is very high, and all the expenses can even reach 20%, while the profit rate of most enterprises is often only about 10%, which makes enterprises overwhelmed. At the same time, considering their own interests, banks will give priority to enterprises with higher floating interest rates when lending, which invisibly increases the cost of loans.

(2) SMEs have a heavy tax burden and a high threshold for preferential policies.

Most small and medium-sized enterprises are classified as small-scale taxpayers, and the input tax of small-scale taxpayers cannot be deducted. For labor-intensive enterprises, because there is no corresponding VAT invoice, labor costs cannot be deducted from the input tax, and their tax burden is high, which reduces the accumulation of funds and the profitability of enterprises. As far as enterprise income tax is concerned, due to the small number of pre-tax deductions and low economic benefits of SMEs, according to the principle of affordability, the tax burden of SMEs is heavier. Moreover, compared with foreign-funded enterprises and large domestic-funded enterprises, small and medium-sized enterprises obviously have problems such as too few preferential policies for corporate income tax, too strict expense standards, and too dead depreciation methods and depreciation years.

In addition, the threshold of preferential policies formulated by the government is too high, which leads to many enterprises not really enjoying policy support. In particular, some enterprises that do not meet the national industrial and environmental protection policies do not enjoy any tax and loan concessions. For example, according to Article 93 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), in the preferential policy of levying income tax at a reduced rate of 15% for high-tech enterprises, "enterprises must have core independent intellectual property rights, products (services) fall within the scope stipulated by the state-supported high-tech fields, research and development expenses account for not less than the prescribed proportion of sales revenue, and high-tech products (services) account for income. These "thresholds" make it difficult for SMEs to meet the corresponding policy conditions in all aspects at the same time. There are many high-tech enterprises with potential and development in our region, because some of them do not meet the requirements and cannot enjoy preferential treatment. For example, Wuhan Huayi Flexo Printing Environmental Protection Technology Co., Ltd. has been applying for tax incentives for high-tech enterprises in recent years, but it has not been successful because the threshold is too high. However, the company mainly focuses on flexographic printing and produces environmentally-friendly cartons, which have broad market prospects and deserve government support.

(C) fluctuations in raw material prices and rising labor costs affect the development of SMEs.

Affected by the fluctuation of international commodity prices, the prices of raw materials such as copper, steel, cotton and coal used by small and medium-sized enterprises in our region fluctuated greatly last year, which affected the long-term, sustained and stable orders of enterprises. Especially in recent years, we have encountered an extremely severe and complicated international environment, and the pressure of survival and development has further increased. The overall price of raw materials has reached more than 15%, further reducing the profit margin of enterprises. Due to the rising cost of living caused by rising prices, the labor cost of small and medium-sized enterprises has generally increased by about 20%. The profit rate of some enterprises is only about 10%. The company's profits have been seriously eroded. In addition, the products produced and processed by small and medium-sized enterprises lack pricing power in the market economy, and raising the selling price will have a greater impact on sales, so many small and medium-sized enterprises have suffered losses in recent years.

(d) It is difficult for small and medium-sized enterprises to hire workers, and the mobility of employees is high.

Due to the slow increase of labor supply in China and the increasingly diversified employment orientation and labor attitude of the new generation of migrant workers, it is difficult for small and micro enterprises to give workers generous treatment and conditions when recruiting, and they can't compete with large and medium-sized enterprises at all, so they will naturally "hit a nail" frequently. As a result, small and medium-sized enterprises cannot recruit or retain employees. Many industrial parks are located in remote areas, with inconvenient transportation and lack of supporting living facilities and entertainment facilities, which makes it difficult to solve the problem of employees' spare time life. Because of the high mobility of employees, it is difficult for enterprises to retain people, let alone skilled workers and senior talents. The lack of talents greatly limits the development of small and medium-sized enterprises.

Second, the countermeasures and suggestions

The successful convening of the 18th National Congress has pointed out the direction for the future development of small and medium-sized enterprises. In order to implement the spirit of the 18th CPC National Congress, adhere to scientific development, constantly improve the quality and efficiency of development, and strive to make new and greater contributions to national economic and social development. In view of the problems existing in the development of small and medium-sized enterprises, the author suggests:

(1) Further improve the financing financial service system for SMEs.

With the goal of continuously improving the living environment of small and medium-sized enterprises, we will further strengthen the construction of social credit system. Prepare a special plan for the construction of financing system for small and medium-sized enterprises in the whole region, and establish the concept of developing small finance and enriching the people. Fully support the development of big banks and vigorously develop small banks, small loan companies and loan guarantee companies. It not only unblocked indirect financing channels, but also vigorously opened up direct financing channels. First, encourage financial institutions to increase the short-term loan quota for small and medium-sized enterprises, innovate financial services, and help small and medium-sized enterprises break through the capital bottleneck. The second is to study and introduce policies and measures to encourage small and medium-sized enterprises in the region to set up new financial institutions. Actively promote the further expansion of financial institutions and stimulate the development and vitality of the entire banking industry in the region. The third is to strengthen the innovation organization of financial products and financial services for small and medium-sized enterprises. Interest and charges of financial institutions should also be open and transparent to prevent arbitrary charges. The fourth is to improve the construction of the security system. We should vigorously develop credit guarantee institutions and strive to develop more credit guarantee institutions. At the same time, through capital injection, risk compensation and tax incentives, we will cultivate and support the existing guarantee companies in our region to reach the threshold of cooperation with banks. Commercial banks will actively seek the support of higher-level banks and promote the reduction of cooperation standards for minimum capital registration of guarantee companies. Fifth, strengthen the industry management, industry self-discipline and industry supervision of credit guarantee institutions. Strive to make breakthroughs in the number, quality and platform construction of guarantee institutions.

(2) Continue to increase fiscal and taxation support and lower the policy threshold.

First, raise the threshold of value-added tax and business tax for small and micro enterprises, expand the scope of enterprise income tax reduction and exemption policies for small and micro enterprises, and reduce the tax burden of small and micro enterprises. When the government formulates the fund arrangement policy for scientific and technological development and industrial development, it should take out the amount of funds suitable for the scale of small and medium-sized enterprises, set up support policies specifically for small and medium-sized enterprises, enhance their independent innovation and transformation and upgrading capabilities, and consider the reality of large market demand, great growth potential and high technology content, and correspondingly reduce the business scale and project investment threshold. Second, earnestly implement various preferential tax policies of the state to support the development of small and medium-sized enterprises. Do a good job in tax guidance for small and medium-sized enterprises and optimize the process of tax reduction and exemption and tax mitigation. Small and medium-sized enterprises and entrepreneurial bases that have real difficulties in paying property tax and land use tax may be exempted from property tax and urban land use tax upon examination and approval. For small and medium-sized enterprises with special difficulties that meet the policy requirements, the payment may be postponed upon approval, but the longest payment shall not exceed three months, and the late payment fee shall be exempted during the deferred payment period. Since the construction facilities of public service platform for small and medium-sized enterprises are completed and put into operation, if it is really difficult for their business units to pay property tax and land use tax, they may apply to the competent local tax authorities, and after examination and approval, they will be given tax relief and care. The third is to increase government procurement policy support. To increase the share of government procurement plans for small and medium-sized enterprises, especially small and micro enterprises, all departments responsible for preparing departmental budgets should arrange a share of not less than 18% of the total annual government procurement project budget for small and micro enterprises. In the evaluation of government procurement, the products of small and micro enterprises can be deducted from the price by 6% to 10% according to different industries.

(3) Build a platform and integrate resources to help small and medium-sized enterprises get out of the "predicament" and enable them to "save themselves"

At present, small and medium-sized enterprises encounter the dilemma of "labor shortage", "expensive labor" and "difficult to retain people", and the labor cost is extremely rising. In order to alleviate the survival difficulties of small and medium-sized enterprises, the government should increase its support, develop the infrastructure of industrial parks, establish supporting living and entertainment facilities, expand urban traffic and facilitate employees' travel. At the same time, small and medium-sized enterprises also need to take pressure as the driving force, improve the level of wages and benefits in accordance with market rules, create a good employment environment, conduct humanized management, consciously arrange personnel for different people, try their best to assign different personality types to positions suitable for them, make them complement each other, further improve the interpersonal relationship within the enterprise, and make the enterprise get out of the trap as soon as possible. Secondly, the relevant government departments should study the establishment of a special development fund, which is mainly used to support small and medium-sized scientific and technological enterprises to engage in technological innovation activities such as research and development of high-tech products and services. In addition, the establishment of special funds for risk compensation of small loans is mainly used for small loan companies to distribute to small and micro enterprises, and to give appropriate risk compensation to individual industrial and commercial households in structural adjustment, industrial upgrading and scientific research and technological innovation. Give appropriate subsidies to those who dare to explore the international market or participate in national exhibitions and investment fairs. Third, the government and relevant departments should actively build a platform for it, coordinate the resources of all parties, set up small trade associations in different fields in combination with the actual situation, integrate the industrial chain, let enterprises "get together to keep warm", or guide an enterprise to take the lead in setting up an association to "string together" the same industry or related enterprises and enjoy resources such as information, capital, technology and training, so as to achieve the goal of "going into battle lightly"

(four) to further play the role of small and medium-sized enterprises in employment, people's livelihood and innovation.

Small and medium-sized micro-industrial enterprises play an irreplaceable role in promoting economic growth, increasing employment, improving people's livelihood, stimulating folk vitality, promoting scientific and technological innovation, and maintaining social harmony and stability. Governments at all levels and relevant functional departments should attach great importance to the development of small and medium-sized micro-industrial enterprises, incorporate the development of small and medium-sized micro-industrial enterprises into the overall strategy of regional economic and social development, and formulate scientific plans according to the requirements of Scientific Outlook on Development. First, starting with the key points that enterprises are most concerned about, such as financing, services, land use and reducing the burden on enterprises, we will study and formulate supporting measures to promote the institutionalization and long-term development of local small and micro enterprises. Second, we should conduct in-depth investigation and study to solve outstanding problems in the development of small and medium-sized enterprises in a timely manner. In reducing the burden on enterprises, it is necessary to intensify supervision and inspection of reducing the burden and resolutely clean up and cancel all kinds of unreasonable charges. The third is to strengthen the statistical analysis of small and medium-sized enterprises, take promoting the development of small and medium-sized enterprises and increasing social employment as important assessment indicators, improve the government performance appraisal system, strengthen supervision and inspection and policy evaluation, and fully promote the stable and healthy development of small and medium-sized enterprises.