Policy Support System for 1. Specialized and New Enterprises

The policy support system for specialized new enterprises mainly includes the following aspects:

(I) financial support. The Ministry of Finance and the Ministry of Industry and Information Technology jointly issued the "Notice on Supporting the High-quality Development of" Specialized, Special and New "Small and Medium-sized Enterprises" in 2021, clarifying that during the "14th Five-Year Plan" period, the central government will allocate a total of more than 10 billion yuan in awards and subsidies. Funds, focusing on supporting the high-quality development of more than 1000 national-level specialized, special and new "little giant" enterprises, and promote these enterprises, and by supporting some national (or provincial) public service demonstration platforms for small and medium-sized enterprises to strengthen the service level, driving about 10000 small and medium-sized enterprises to grow into national-level specialized new "little giant" enterprises. In addition, various localities have also issued corresponding financial support policies, such as one-time awards and subsidies for specialized and special new enterprises, innovation vouchers, special funds, project subsidies, and so on.

(II) tax support. The State Administration of Taxation issued the Announcement on Income Tax Policies to Support the Development of Specialized and Special New Small and Medium-sized Enterprises in 2020, stipulating that from January 1, 2020 to December 31, 2024, for eligible specialized and special new small and medium-sized enterprises, the part of their annual taxable income not exceeding 3 million yuan shall be included in the taxable income at a reduced rate of 25% and enterprise income tax shall be paid at a rate of 20%; the part of its annual taxable income exceeding 3 million yuan shall be subject to enterprise income tax according to regulations. In addition, specialized and special new enterprises can also enjoy other preferential tax policies such as value-added tax, consumption tax, real estate tax, urban land use tax and so on.

(III) financial support. The People's Bank of China, the China Banking and Insurance Regulatory Commission, the China Securities Regulatory Commission and other financial regulatory authorities jointly issued the ''Notice on Further Doing a Good Job in Financial Services to Support Small, Medium and Micro Enterprises and Individual Industrial and Commercial Househols'' in 2020, requiring various financial institutions to increase specialized and special new enterprises Credit support, increase the proportion of specialized and special new enterprise loans, reduce the loan interest rate of specialized and special new enterprises, improve the loan approval efficiency of specialized and innovate specialized and special new enterprises, broaden the way of guaranteeing loans for specialized new enterprises and strengthen the risk management of loans for specialized new enterprises. In addition, there are financial support policies to support the listing of specialized new enterprises, the issuance of bonds, financial leasing, insurance protection and other aspects.

(IV) other support. In addition to the above three aspects of policy support, there are also some policy support related to the talents, innovation, service, environment and other aspects of specialized and special new enterprises, such as supporting specialized and special new enterprises to introduce overseas high-level talents, formulating targeted supporting measures for talent introduction, supporting specialized and special new enterprises to increase investment in innovation and accelerate the industrial application of technological achievements, promote the "four basic" areas of industry or the ten key industrial areas with a clear strategy for manufacturing power to "make up short boards" and "forge long boards"; Support the collaborative innovation of specialized and special new enterprises and leading enterprises in the industry, the upstream and downstream cooperation of the industrial chain, support the chain extension of the industrial chain, and enhance the stability and competitiveness of the industrial chain supply chain; Support specialized and special new enterprises to promote digital network intelligent transformation and migrate business systems to the cloud, and through industrial design to promote quality and brand creation; Support specialized and special new enterprises to speed up the pace of listing, strengthen international cooperation, etc., to further enhance development potential and international competitiveness; Support the public service demonstration platform to provide specialized and special new "little giant" enterprises with services such as technological innovation, listing guidance, transformation and application of innovative achievements, digital and intelligent transformation, intellectual property application, cloud application and industrial design; deepen the reform of "decentralization, management and service", minimize the entry threshold for specialized new enterprises, and create a level playing field; promote the integration and innovation of large and medium-sized enterprises, the in-depth development of industry-university-research collaborative innovation, and continuously improve the innovation ecology of specialized new enterprises Wait.

Effects and Problems of 2. Policy Support

The establishment and improvement of the policy support system for specialized new enterprises is of positive significance in promoting the high-quality development of specialized new enterprises, enhancing their innovation ability and professional level, enhancing their market competitiveness and international influence, and giving full play to their important role in economic and social development. The main economic indicators such as the main business income, total profit, R & D investment of the specialized and special new "little giant" enterprises are higher than the average level of the same industry, and the innovation ability and market competitiveness have been significantly improved. some enterprises have become the leading industry benchmark at home and abroad.

However, there are some problems and deficiencies in the policy support system of specialized new enterprises, which need to be further improved and optimized. Key economic indicators such:

The coverage and accuracy of policy support are not high, and some specialized and special new enterprises do not enjoy the corresponding policy preferences, or the policy preferences they enjoy do not match their actual needs, resulting in a discount to the policy effect;

The coordination and coherence of policy support is not strong, and there are problems such as duplication, conflict and lack of policy support in different departments and different levels, which brings difficulty and cost to the specialized new enterprises in policy implementation;

The sustainability and stability of policy support are insufficient, the cycle of some policy support is short, or the strength and frequency of policy support are unstable, which creates uncertainty in the long-term development planning of specialized new enterprises;

The innovation and flexibility of policy support are not enough, the form and content of some policy support are relatively single and fixed, the diversity and difference of specialized new enterprises are not fully considered, and the role of market mechanism is not fully played, which affects the efficiency and effect of policy support.

Suggestions 3. Improving Policy Support

In view of the problems and shortcomings of the policy support system for specialized new enterprises, this paper puts forward the following suggestions in order to further improve policy support and better serve the high-quality development of specialized new enterprises:

(I) improve the coverage and accuracy of policy support. On the one hand, it is necessary to strengthen the identification and management of specialized and special new enterprises, establish and improve the dynamic monitoring and evaluation mechanism of specialized and special new enterprises, and update the list and information of specialized and special new enterprises in a timely manner to ensure that the objects of policy support are accurate. On the other hand, it is necessary to strengthen the demand investigation and analysis of policy support, fully understand the development status and difficulties of specialized new enterprises, and formulate targeted policy support measures for specialized new enterprises in different industries, different fields, and different stages., Avoid "one size fits all" and "water spray" support, and improve the effectiveness and effectiveness of policy support.

(II) improve the coordination and coherence of policy support. On the one hand, it is necessary to strengthen the top-level design and overall coordination of policy support, establish and improve the coordination mechanism of policy support for specialized new enterprises, clarify the responsibilities and scope of policy support of various departments and levels, form a joint force of policy support, and avoid problems such as duplication, conflict and lack of policy support. On the other hand, it is necessary to strengthen the implementation and supervision of policy support, establish and improve the implementation mechanism of policy support for specialized new enterprises, standardize the process and standards of policy support, strengthen the publicity and training of policy support, improve the policy awareness and participation of specialized new enterprises, strengthen the supervision and evaluation of policy support, timely discover and solve problems in the implementation of policy support, and improve the efficiency and quality of the implementation of policy support.

(III) improve the sustainability and stability of policy support. On the one hand, it is necessary to strengthen the budget and planning of policy support, establish and improve the budget mechanism of policy support for new enterprises, reasonably arrange the source and distribution of funds for policy support, ensure that the funds for policy support are sufficient and timely, and avoid the interruption and lag of policy support. On the other hand, it is necessary to strengthen the adjustment and improvement of policy support, establish and improve the adjustment mechanism of policy support for specialized and special new enterprises, and timely adjust the content and intensity of policy support according to the development and demand changes of specialized and special new enterprises, so as to ensure the adaptability and sensitivity of policy support, and avoid stagflation and failure of policy support.

(IV) increase the innovation and flexibility of policy support. On the one hand, it is necessary to strengthen the innovation and experiment of policy support, establish and improve the innovation mechanism of policy support for specialized and special new enterprises, and encourage all departments to explore and implement policy support measures that are more in line with the characteristics and needs of specialized and special new enterprises, such as the establishment of specialized and special new enterprise development funds, the establishment of a credit evaluation system for specialized and special new enterprises, and the promotion of green development of specialized and special new enterprises, improve the forward-looking and leading nature of policy support. On the other hand, it is necessary to strengthen the marketization and diversification of policy support, establish and improve the market-oriented mechanism of policy support for specialized new enterprises, give full play to the role of market mechanism, guide and encourage social capital, social organizations, professional institutions and other parties to participate in the development support of specialized new enterprises, so as to form a policy support pattern led by the government, market operation and multi-party participation, Improve the efficiency and effect of policy support.

Conclusion

Specialized and special new enterprises are an important force to promote high-quality economic development and build a new development pattern. They need to provide policy support from various aspects such as finance, taxation, and finance to stimulate their innovation vitality, improve their professional level, and promote them to become refined and stronger. Big. This paper combs the policy support system of specialized new enterprises, analyzes the effect and existing problems of policy support, and puts forward some suggestions to further improve the policy support, with a view to providing reference for the high-quality development of specialized new enterprises. The policy support system for specialized new enterprises needs to be further improved and optimized. All parties need to work together to form a synergistic effect among the government, the market and society, so as to create a more favorable environment and conditions for the development of specialized new enterprises.