introduction
Small and medium-sized enterprises are facing greater pressure to survive in the market competition in the new period. The effective reduction of tax burden is the key to ensure the healthy development of small and medium-sized enterprises in the new period. Therefore, summarizing the main impact of fiscal and tax system innovation and formulating improvement strategies that meet the development needs of small and medium-sized enterprises are the focus of many small and medium-sized enterprise development strategy makers.
1、 The supporting effect of fiscal and tax system innovation on small and medium-sized enterprises
（1） Promoting the reform and innovation of small and medium-sized enterprises
The fiscal and tax system is an important system that affects the cost expenditure of small and medium-sized enterprises. Only by adjusting and innovating the fiscal and tax system can we effectively reduce the cost burden of small and medium-sized enterprises and make them more competitive in the new era. In the process of financial and tax system innovation, the operation structure of small and medium-sized enterprises will have higher rationality, and further meet the reform and development goals of small and medium-sized enterprises under the condition of fully connecting with the development needs of market economy. The adjustment of the fiscal and tax system can also enable small and medium-sized enterprises to obtain higher quality financial support, and ensure that under the condition of having a higher quality capital base, they can comply with the market development trend and achieve higher quality development. The innovation of fiscal and tax system can also effectively improve the internal structure of small and medium-sized enterprises, so that small and medium-sized enterprises have a stronger capacity for sustainable development.
（2） Improve the rationality of policy setting
In the process of exploring and practicing the fiscal and tax system, the fiscal policy will change. Especially in the process of implementing the procurement work, the formulation of relevant supportive policies will be more targeted, effectively improve the standardization of procurement behavior, and ensure that the application value of fiscal supportive funds is fully developed. In the process of financial work policy design, administrative agencies can adjust and innovate the development form of small and medium-sized enterprises through the reasonable setting of procurement quotas, and ensure that administrative agencies can obtain corresponding benefits in the implementation of procurement activities to better meet the development needs of enterprises. In the process of policy formulation, the reform of the fiscal and tax system will have more ideal basic conditions, and ensure to obtain more extensive benefits in the process of procurement implementation, so as to effectively improve the market share level and ensure that the application value of the fiscal and tax system is further revealed when the procurement platform is reasonably built.
（3） Realize the rational allocation of supporting funds
In the process of the reform of the financial and tax system, the ways of financial assistance for small and medium-sized enterprises will undergo profound changes. Due to the limited industrial scale of small and medium-sized enterprises, the application of assistance funds will greatly change the lax management of small and medium-sized enterprises and make them more capable of sustainable development. The innovation of financial and tax system can adjust the credit assistance measures of small and medium-sized enterprises, especially in the case of too strong market competition for small and medium-sized enterprises, have the ability to improve economic benefits, and ensure that the corresponding technological innovation needs are met. The innovation of financial and tax system can also make the specific allocation scheme of assistance funds more targeted, so that small and medium-sized enterprises can flexibly formulate the fund allocation scheme to ensure the innovative development of enterprises.
2、 The deficiency of financial and tax system in helping small and medium-sized enterprises
（1） Lack of reasonable adjustment of tax policy
Reasonable tax policy is the key to ensure that small and medium-sized enterprises get effective help. However, in the design process of some existing tax policies, the relevant information about the participation of small and medium-sized enterprises in innovation and entrepreneurship is not fully understood, and the research on the conditions required for the healthy and stable development of small and medium-sized enterprises is insufficient. As a result, the important role of tax policy innovation cannot be highlighted, and it is difficult to ensure that small and medium-sized enterprises receive full and effective assistance on the basis of fully clarifying the value of tax preferential policies. In the process of exploration and innovation, some tax policies pay less attention to the composition of the existing tax burden of small and medium-sized enterprises, and lack attention to the technology research and development of small and medium-sized enterprises. As a result, the time for providing economic subsidies cannot be reasonably set, and it is difficult to ensure the stable operation of small and medium-sized enterprises with stable financial support. In the process of formulating some tax policies, there is a lack of effective grasp of the development needs of small and medium-sized enterprises at this stage, and the adjustment plan of tax policies has not been formulated from the perspective of improving market efficiency, resulting in the failure to highlight the normative guiding value of tax policies, and it is difficult to effectively promote the transformation and upgrading of small and medium-sized enterprises on the basis of mastering the law of market development. The adjustment of some tax policies does not fully grasp the various factors affecting the market competitiveness of small and medium-sized enterprises, and the lack of targeted investigation of the current tax policies leads to the failure of small and medium-sized enterprises to achieve better development under the support of tax policies, and also makes the industrial structure adjustment and other needs unable to be fully met.
（2） The financial and tax system assistance measures are not targeted
At present, although some small and medium-sized enterprises have tried to innovate the financial and tax system, they have insufficient understanding of the existing assistance measures, lack of investigation on the construction principle of the financial and tax system, and can not highlight the important value of the assistance policy. During the specific construction of some fiscal and tax systems, there was a lack of effective understanding of the status of small and medium-sized enterprises in the market environment, and the type and structure information of small and medium-sized enterprises were not accurately mastered, which made it difficult for the value of various supportive measures to be highlighted and could not reflect the important value of the fiscal and tax system. In the process of formulating specific assistance strategies, some financial and tax systems have insufficient understanding of the scientificity and rationality of assistance means, and lack of reasonable classification of small and medium-sized enterprises, resulting in the failure of assistance measures to improve the operational stability of small and medium-sized enterprises through the control of tax costs. During the construction of some fiscal and tax systems, they lacked necessary attention to the characteristics of emerging industries and failed to comprehensively summarize the factors affecting the current development level of small and medium-sized enterprises, which led to the failure of small and medium-sized enterprises to fully adapt to the operation needs of new assistance measures on the basis of changing the assistance mode, and also made it difficult for small and medium-sized enterprises to have stronger market competitiveness under the condition of obtaining sufficient development funds. During the construction of some fiscal and tax systems, there is a lack of effective grasp of the benefit change trend of small and medium-sized enterprises, and it is difficult to realize the effective development of the supportive value of fiscal and tax systems under the condition of improving the incentive and guidance level of small and medium-sized enterprises.
（3） The design of tax system structure lacks rationality
The reasonable design of tax system structure is the key to ensure that the tax cost of small and medium-sized enterprises can be effectively controlled. However, in the process of formulating some fiscal and tax systems, although they have the desire to improve the assistance ability of small and medium-sized enterprises, there are still deficiencies in the investigation and Research on the rationality of the existing tax system structure, and there is a lack of summary on the factors affecting the economic benefits of small and medium-sized enterprises. As a result, the value-added tax invoice management measures can not be targeted adjusted, and it is difficult to achieve greater results in improving the tax system structure. In the process of exploration and innovation, some fiscal and tax systems lacked research on the relevant needs of input tax deduction management, and failed to conduct effective research on the adjustment needs of the tax structure, resulting in the failure to effectively link the adjustment of the tax structure with the development strategies of small and medium-sized enterprises, and it is difficult to effectively improve the value development level of the fiscal and tax system on the basis of adjusting the fiscal system, It also makes the reform of tax structure unable to effectively connect with the development needs of small and medium-sized enterprises.
（4） Insufficient innovation of financing strategy
At present, during the construction of some fiscal and tax systems, the development needs of small and medium-sized enterprises are not fully grasped, and the composition of financing strategies is not fully investigated. As a result, small and medium-sized enterprises cannot obtain a higher level of financial support in the process of adjusting financing strategies, and the important role of macro-control and other means cannot be highlighted. In the process of exploration and innovation, some financing strategies pay less attention to the composition of the business guarantee system of administrative agencies, and lack attention to the long-term development needs of small and medium-sized enterprises, resulting in that the financing strategies of small and medium-sized enterprises cannot be adjusted on the basis of specific needs. The innovation of some financing strategies pays less attention to the shortage of bank loan funds, and lacks the attention to the combination of debt and equity. As a result, the bank's credit risk can not be controlled more effectively and can not provide help for the further adjustment of financing strategies. In the specific design process of some small and medium-sized enterprises' financing strategies, they do not fully grasp the relevant impact of the capital market, lack of effective investigation on the operation mechanism of the capital market, and can not effectively enhance the market competitiveness of enterprises.
（5） Lack of effective reform of fiscal policy
Fiscal policy is an important factor that affects the implementation quality of the fiscal and tax system. However, in the process of exploring and constructing the assistance strategies for some small and medium-sized enterprises, the fiscal policy failed to make corresponding adjustments, resulting in the failure to effectively control the tax cost of small and medium-sized enterprises, and it is difficult to fully develop the application value of fiscal policy on the basis of effectively dealing with various defects of small and medium-sized enterprises. In the process of exploration and adjustment of some fiscal policies, they pay less attention to the financial incentive behavior of small and medium-sized enterprises, and lack of investigation on the integrity of the existing fiscal policies. As a result, small and medium-sized enterprises cannot master stronger service support ability with the help of the new fiscal policies, and it is impossible to ensure that small and medium-sized enterprises can obtain higher quality development in the new period. Some of the reform of fiscal policy has not fully investigated the factors affecting the market competitiveness of enterprises, and the lack of innovation in the existing means of financial support has led to the failure of fiscal policy to achieve greater results in guiding the development of small and medium-sized enterprises. In the process of fiscal policy reform, we also need to focus on controlling the progress of investment, so as to highlight the application advantages of preferential policies, so as to effectively enhance the market competitiveness of small and medium-sized enterprises.
3、 Effective strategies of financial and tax system to help small and medium-sized enterprises
（1） Improve the quality of tax policy adjustment
Small and medium-sized enterprises must have a sufficient understanding of the importance of innovative tax policies, especially to summarize the various impacts of existing tax policies on small and medium-sized enterprises, so that small and medium-sized enterprises can better realize the application of supportive tax policies under the guidance of innovation and entrepreneurship goals, and better meet the innovative development needs of small and medium-sized enterprises in the new period on the basis of clarifying the concept of tax policy formulation. Small and medium-sized enterprises must have a sufficient understanding of the important value of the fiscal and tax system, especially the current fiscal and tax burden of small and medium-sized enterprises, so that the technological research and development of small and medium-sized enterprises can obtain a higher level of financial subsidies, and provide support for the high-quality development of small and medium-sized enterprises. In the process of adjusting tax policies, it is necessary to summarize the current profit laws of small and medium-sized enterprises, strive for central financial support as much as possible, so that the guidance of tax policies can be further strengthened, so that small and medium-sized enterprises can improve the rationality of operation structure on the basis of fully conforming to the market development trend, and create favorable conditions for further transformation and upgrading of enterprises. The adjustment of tax policy must also strengthen the attention and summary of the needs related to technological innovation, especially the complete analysis of various factors that affect the market competitiveness of small and medium-sized enterprises, so as to fully meet the industrial structure adjustment needs of small and medium-sized enterprises with the help of tax policy.
（2） Improve the pertinence of financial and tax system assistance measures
In the process of formulating the fiscal and tax system, we must summarize the supportive role of the existing fiscal and tax system, especially study the status information of small and medium-sized enterprises in the current market environment, so that the design of the fiscal and tax system can be improved on the basis of clarifying the structure and type information of small and medium-sized enterprises, and provide more favorable conditions for the high-quality development of small and medium-sized enterprises. In the process of formulating the financial and tax system, it is necessary to formulate specific implementation plans of assistance measures from the perspective of meeting the long-term development goals of small and medium-sized enterprises, especially to summarize the scientificity and rationality of the existing assistance means, so that small and medium-sized enterprises can achieve effective control of tax costs on the basis of sufficient attention, and meet the needs of stable development. In the process of formulating the reform strategy of the fiscal and tax system, it is necessary to investigate the development characteristics and trends of emerging industries, especially to summarize various factors affecting economic growth, so that small and medium-sized enterprises can obtain a higher level of support, and ensure that they can obtain more sufficient development funds with the help of the fiscal and tax system. The formulation personnel of the fiscal and tax system also need to summarize the current profit model of small and medium-sized enterprises, so that small and medium-sized enterprises can obtain a higher level of guidance and incentives to meet the development needs of small and medium-sized enterprises in the new era.
（3） Improving the design rationality of tax system structure
In the process of the construction of the fiscal and tax system, it is necessary to effectively explore the path to improve the tax system structure in combination with the development needs of small and medium-sized enterprises, especially to summarize the practical use experience of the fiscal and tax system, so that the important value of the tax system structure adjustment can be highlighted, and ensure that the profitability of small and medium-sized enterprises can be effectively improved by virtue of the reform of the tax system structure when the characteristics of tax behavior are accurately mastered. In the process of exploring and constructing the tax structure reform plan, we must pay more attention to the management of VAT invoices, adjust the input tax invoice management measures as soon as possible, so that the tax structure of small and medium-sized enterprises can be improved accordingly, and ensure that the design quality of tax structure can be effectively improved when the financial system is improved. In the process of formulating the specific reform strategy of the tax system structure, we must fully strive for the support of the third-party institutions, so that the supportive role of the fiscal and tax system can be further manifested.
（4） Improve the innovation level of enterprise financing strategy
In the process of exploring and improving the fiscal and tax system, it is necessary to summarize the impact on small and medium-sized enterprises, especially the important role of adjusting financing strategies in maintaining the healthy development of small and medium-sized enterprises, so that small and medium-sized enterprises can better meet the adjustment and innovation needs of financing strategies on the basis of changing financing schemes. The reform of the fiscal and tax system requires a detailed investigation of the financing needs of small and medium-sized enterprises, flexible use of macro-control means to provide accurate support for the financing work of small and medium-sized enterprises, so that the responsibility guarantee system of administrative agencies can be more reasonably constructed, and ensure that small and medium-sized enterprises can be further developed in the market environment in the new era when they receive sufficient financial support. In the process of exploring and adjusting the fiscal and tax system, we should pay enough attention to the shortage of loan funds in banks, especially analyze the role of the business mode of combining debt and equity, so that the credit risk of banks can be more effectively controlled, so as to make greater progress in the exploration and improvement of corporate financing strategies. The formulation of the fiscal and tax system must also strengthen the investigation of the characteristics of the financing difficulties of small and medium-sized enterprises, especially try to build a multi-level capital market, so that small and medium-sized enterprises can have stronger market competitiveness while their financing strategies are changed.
（5） Accelerate the reform of fiscal policy
Designers of fiscal and tax systems must have a sufficient understanding of the important value of fiscal policy reform, especially the important value of improving fiscal policy, so that the formulation of fiscal policy can provide a higher level of incentives for small and medium-sized enterprises, so as to maintain the high-quality development of small and medium-sized enterprises under the reasonable adjustment of fiscal policy. In the process of formulating fiscal policy, it is necessary to effectively improve the service support capacity of small and medium-sized enterprises, especially to investigate various factors affecting the integrity of fiscal policy, so that financial support measures can be more targeted.
epilogue
Tax burden is an important factor that hinders the healthy and stable development of small and medium-sized enterprises. Only by ensuring that small and medium-sized enterprises achieve effective control of tax burden, can we ensure that small and medium-sized enterprises have stronger market competitiveness. Therefore, it is of great significance to study and analyze the supporting effect of the fiscal and tax system on small and medium-sized enterprises, and formulate specific strategies to improve the innovation level of the fiscal and tax system in combination with the actual situation of small and medium-sized enterprises, so as to ensure the high-quality development of small and medium-sized enterprises in the new period.