The concept and characteristics of 1. specialized and special new enterprises.

Specialized and special new enterprises refer to small and medium-sized enterprises that focus on market segments, focus on the main business, have strong innovation capabilities, and have good growth potential. They are the country's implementation of innovation-driven development strategies, promotion of supply-side structural reforms, cultivation of new kinetic energy, and enhancement of industrial competitiveness An important force. Specialized new enterprises have the following characteristics:

(1) Specialization. Specialized and special new enterprises focus on market segments and form their own core competitiveness. They can provide high value-added, high-tech, and high-quality products or services to meet the personalized, diversified, and high-end needs of the market.

2) Innovation. Specialized and special new enterprises have strong innovation capabilities and awareness of innovation, and continue to invest in research and development, develop new products, new technologies, new processes, and new models, improve the level of independent innovation, and enhance market competitive advantages.

(3) the characteristics. Specialized and special new enterprises have distinctive characteristics and brands, can create products or services with their own style, culture, and concepts, form their own market positioning and consumer groups, and enhance market influence and visibility.

(4) Growth. Specialized and special new enterprises have high growth and development potential, can adapt to market changes, seize opportunities, expand scale, improve efficiency, and achieve sustainable development.

2. the policy support content and implementation effect of specialized new enterprises.

In recent years, the state has issued a series of policies and measures to give strong support to specialized and special new enterprises in terms of capital, taxation, and financing, aiming to stimulate their innovative vitality and promote their high-quality development. The main contents and implementation effects are as follows:

(1) Financial support. Through the central financial funds, the state focuses on supporting the high-quality development of more than 1000 state-level specialized and new "little giant" enterprises in three batches, providing them with "point-to-point" services, and guiding local finance to increase support for "specialized and new" small and medium-sized enterprises. In addition, the state also provides direct or indirect financial support for specialized and special new enterprises by setting up a national SME development fund, an SME entrepreneurship and innovation fund, and a special fund for the development of SMEs. According to statistics, from 2016 to 2020, the state has allocated a total of about 30 billion yuan from the central government to support the development of specialized and special new enterprises, and drive local financial supporting funds of about 60 billion yuan, which effectively alleviates the financial pressure of specialized and special new enterprises and promotes them. Innovation investment and industrialization process.

(2) Tax benefits. Through value-added tax, income tax, business tax and other taxes, the state has provided a number of preferential tax policies for specialized new enterprises, such as exemption from value-added tax, income tax at a rate of 15%, and exemption from business tax. In addition, the state has also given tax support to the R & D expenses, technology transfer income and high-tech enterprises of specialized and special new enterprises, such as additional deduction of R & D expenses, tax exemption of technology transfer income, and halving of income tax of high-tech enterprises. According to statistics, from 2016 to 2020, specialized and special new enterprises enjoyed a total of about 200 billion yuan in tax concessions, effectively reducing the tax burden of specialized and special new enterprises and enhancing the profitability and development momentum of specialized and special new enterprises.

(3) Financing support. By improving the financial system, innovating financial products, optimizing financial services, and strengthening financial supervision, the state has provided multi-channel, multi-level, and multi-form financing support for specialized new enterprises, such as promoting the listing of specialized new enterprises and issuing Bonds, set up special funds, carry out equity financing, develop secured financing, carry out credit ratings, provide discounted loans, and carry out government-bank-enterprise cooperation. According to statistics, from 2016 to 2020, specialized and special new enterprises have received a total of about 1.5 trillion yuan in loans from financial institutions, and specialized and special new "little giant" enterprises have received a total of about 500 billion yuan in direct financing, which has effectively improved the financing environment of specialized and special new enterprises, broadened the financing channels of specialized and special new enterprises, and reduced the financing costs of specialized and special new enterprises.

3. Problems and Challenges of Policy Support for Specialized New Enterprises

Although the state's policy support for specialized new enterprises has achieved certain results, there are still some problems and challenges, mainly in the following aspects:

(1) The policy system is not perfect. At present, the policy support for specialized and special new enterprises involves multiple departments, multiple levels, and multiple fields. The policy formulation, implementation, supervision, and evaluation lack effective coordination and connection, resulting in the coverage, pertinence, and adaptability of the policy. Flexibility and other aspects need to be improved, and the effect and efficiency of the policy need to be improved.

(2) The implementation of the policy is not enough. Some localities and departments lack sufficient attention and investment in the policy support of specialized new enterprises, and the publicity, training, guidance and service of the policy are not in place, which leads to the low policy awareness, reporting rate and enjoyment rate of specialized new enterprises, and the weak benefit and incentive effect of the policy.

(3) Policy efficiency is not efficient enough. Some localities and departments have some problems such as repetition, conflict, lag and rigidity in their policy support for specialized new enterprises, and there are some tedious, complex, inefficient and opaque problems in the formulation, review, implementation and evaluation of policies. as a result, the policy application, examination and approval, distribution and supervision of specialized new enterprises are time-consuming, labor-consuming and costly, and the effectiveness and efficiency of the policy are low.

(4) Policy coordination is not coordinated enough. Some localities and departments lack effective communication, consultation, collaboration, and coordination mechanisms for policy support for specialized new enterprises, and policy formulation, implementation, supervision, and evaluation lack effective information sharing, resource integration, consistent goals, and clear responsibilities. Such mechanisms have led to some problems such as dispersion, isolation, overlap, and lack of policy support for specialized new enterprises, and the synergy and comprehensive effect of policies are poor.

4. suggestions for the improvement of policy support for specialized new enterprises.

In view of the problems and challenges of policy support for specialized new enterprises, this paper puts forward the following suggestions:

(1) Improve the policy system. Establish a top-level design of policy support for specialized new enterprises, and make overall plans for the overall objectives, basic principles, main contents, implementation paths, evaluation mechanisms, etc. of policy support for specialized new enterprises, so as to form a systematic, complete, scientific and adaptive policy system, and improve the coverage, pertinence, adaptability and flexibility of policies.

(2) Strengthen policy implementation. We will strengthen the publicity, training, guidance and service of policy support for specialized and special new enterprises, improve the policy awareness, reporting rate and enjoyment rate of specialized and special new enterprises, and expand the benefits and incentive effects of policies. At the same time, strengthen the supervision, inspection, and accountability of policy support for specialized and special new enterprises to ensure that the policies are implemented, implemented, and brought into play.

(3) Improve policy efficiency. Optimize the process, procedures, standards, conditions, etc. of policy support for specialized and special new enterprises, simplify the policy application, approval, issuance, and supervision of specialized and special new enterprises, and improve the policy formulation, review, implementation, and evaluation. Efficiency and quality, reduce the time, labor, and cost of policy application, approval, issuance, and supervision of specialized and special new enterprises, and improve the efficiency and efficiency of policies.

(4) Enhance policy synergy. Establish a communication, consultation, collaboration, and coordination mechanism for the policy support of specialized new enterprises, strengthen the information sharing, resource integration, consistent goals, and clear responsibilities of various regions, departments, and fields, and realize the policy support of specialized new enterprises. The formulation, implementation, supervision, evaluation and other links of coordination and linkage to avoid the dispersion, isolation, overlap, and lack of policy support for specialized new enterprises, improve the synergy and comprehensive effect of policies.

Conclusion

Specialized and special new enterprises are an important force for the state to implement the innovation-driven development strategy, promote supply-side structural reform, cultivate new kinetic energy and enhance industrial competitiveness, and the state's policy support for specialized and special new enterprises is an important means to promote the high-quality development of specialized and special new enterprises. This paper combs the policy support content and implementation effect of specialized and special new enterprises, analyzes the existing problems and challenges, and puts forward some suggestions to further improve the policy system, strengthen policy implementation, improve policy efficiency and enhance policy coordination, hoping to provide some reference and reference for the policy support of specialized and special new enterprises, and provide some support and guarantee for the high-quality development of specialized and special new enterprises.