small and medium-sized enterprises

Enterprises with relatively small business scale

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Small and medium-sized enterprises refer to enterprises The People's Republic of China Enterprises legally established in China with relatively small personnel and business scale, including medium-sized enterprises small business and Microenterprise 。

The division standards for medium-sized enterprises, small enterprises and micro enterprises shall be determined by the department of the State Council in charge of the comprehensive management of the promotion of small and medium-sized enterprises in conjunction with the relevant departments of the State Council, according to the business income 、 Total assets And other indicators, formulated in combination with the characteristics of the industry, and submitted to the State Council for approval.^[1] Such enterprises can usually be funded by a single person or a few people, and the number of employees is the same as turnover None of them are large, so most of them are operated by owners Direct management , less interference from the outside world.^[2] Small and medium-sized enterprises are implementing Mass entrepreneurship 、 mass innovation The important carrier of Increase employment , promote economic growth technological innovation It plays an irreplaceable role in social harmony and stability national economy and social development It has important strategic significance.^[3]

On September 20, 2019, Minister of Industry and Information Technology Miao dyke New office in China press conference The above said that in 2019, we should complete the goal of clearing up more than half of the arrears of private enterprises and SMEs, and establish long-term mechanism To prevent the deficiency after clearing and clearing at the same time; It will also promote financial products And service innovation and expansion Small and micro enterprises Of Credit scale , develop small and micro enterprises account receivable financing Special actions. To promote the ease of financing difficulties and expensive problems of small and micro enterprises; Carry out the action plan to promote the financing and development of large, small and medium-sized enterprises, and implement small and medium-sized enterprises Enterprise intellectual property strategy Promote the project and informatization promotion project, and improve the professional ability and level of SMEs; In addition, through enterprises Operation management Talent quality The promotion project organizes more than 10000 person times of small and medium-sized enterprises to take the lead every year Talent training And improve the operation and management level of small and medium-sized enterprises.^[4]

2024 In January, China's SME development index was 89.2.^[12]

Chinese name: small and medium-sized enterprises
Foreign name: Small and Medium Enterprises，also small and medium-sized enterprises

Alias: Small and medium-sized enterprises
Policy: Guiding Opinions on Promoting the Healthy Development of SMEs^[9]

catalog

▪ Problems
▪ data statistics
three Policy support
▪ market access
▪ Tax relief
▪ Specialization, refinement and novelty
▪ Foreign cooperation
four important role

Division criteria

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China

On June 18, 2011, the Ministry of Industry and Information Technology, the National Bureau of Statistics, the National Development and Reform Commission and the Ministry of Finance jointly issued the Notice on Printing and Distributing the Regulations on the Classification Standards of Small and Medium sized Enterprises, which stipulates that the classification standards of various industries are:^[8]

（1） Agriculture, forestry, animal husbandry and fishery. business income Those below 200 million yuan are medium and small Microenterprise 。 Among them, those with an operating income of 5 million yuan and above are medium-sized enterprises, those with an operating income of 500000 yuan and above are small enterprises, and those with an operating income of less than 500000 yuan are micro enterprises.^[8]

(II) Industry 。 Small and medium-sized micro enterprises have less than 1000 employees or less than 400 million yuan of operating income. Among them, those with 300 or more employees and an operating income of 20 million yuan or more are medium-sized enterprises; Small enterprises with 20 or more employees and an operating income of 3 million yuan or more; Micro enterprises are those with less than 20 employees or operating income of less than 3 million yuan.^[8]

（3） Construction industry. Operating income less than 800 million yuan or total assets Less than 800 million yuan Small, medium and micro enterprises. Among them, those with operating income of 60 million yuan and above and total assets of 50 million yuan and above are medium-sized enterprises; Small enterprises with an operating income of 3 million yuan or more and total assets of 3 million yuan or more; Micro enterprises are those with operating income less than 3 million yuan or total assets less than 3 million yuan.

（4） Wholesale industry. Small and medium-sized micro enterprises have less than 200 employees or less than 400 million yuan of operating income. Among them, those with 20 or more employees and an operating income of 50 million yuan or more are medium-sized enterprises; Small enterprises with 5 or more employees and an operating income of 10 million yuan or more; Micro enterprises are those with less than 5 employees or operating income of less than 10 million yuan.

(V) communications and transportation industry 。 Small and medium-sized micro enterprises are those with less than 1000 employees or less than 300 million yuan of operating income. Among them, those with 300 or more employees and an operating income of 30 million yuan or more are medium-sized enterprises; Small enterprises with 20 or more employees and an operating income of 2 million yuan or more; Micro enterprises are those with less than 20 employees or operating income of less than 2 million yuan.

（6） Retail. Small and medium-sized micro enterprises are those with less than 300 employees or less than 200 million yuan of operating income. Among them, those with 50 or more employees and an operating income of 5 million yuan or more are medium-sized enterprises; Small enterprises with 10 or more employees and an operating income of 1 million yuan or more; Micro enterprises are those with less than 10 employees or operating income of less than 1 million yuan.

（7） Accommodation and catering. Small and medium-sized micro enterprises have less than 300 employees or less than 100 million yuan of operating income. Among them, those with 100 or more employees and an operating income of 20 million yuan or more are medium-sized enterprises; Small enterprises with 10 or more employees and an operating income of 1 million yuan or more; Micro enterprises are those with less than 10 employees or operating income of less than 1 million yuan.

(VIII) Information transmission industry 。 Small and medium-sized micro enterprises have less than 2000 employees or less than 100 million yuan of operating income.

Note: (6), (7) and (8) 3, small enterprises with 10 or more employees and an operating income of 1 million yuan or more; Micro enterprises are those with less than 10 employees or operating income of less than 1 million yuan.

(IX) Software and information technology service industry 。 Small and medium-sized micro enterprises have less than 300 employees or less than 100 million yuan of operating income. Among them, those with 100 or more employees and an operating income of 10 million yuan or more are medium-sized enterprises; Small enterprises with 10 or more employees and an operating income of 500000 yuan or more; Micro enterprises are those with less than 10 employees or operating income of less than 500000 yuan.

(X) Storage industry 。 Small and medium-sized micro enterprises have less than 200 employees or less than 30 million yuan of operating income.

Note: (8) (9) (10) 3, among which, those with 100 or more employees and an operating income of 10 million yuan or more are medium-sized enterprises

(XI) Postal service 。 Medium sized enterprises with an operating income of 20 million yuan or more;

Note: (10) (11) Article 2: small enterprises with 20 or more employees and an operating income of 1 million yuan or more; Micro enterprises are those with less than 20 employees or operating income of less than 1 million yuan.

Small and medium-sized micro enterprises are those with less than 1000 employees in the transportation industry and the postal service industry or with an operating income of less than 300 million yuan. Among them, there are 300 or more employees.

(XII) Real estate development and operation 。 Small and medium-sized micro enterprises are those with operating income of less than 200 million yuan or total assets of less than 100 million yuan. Among them, those with operating income of 10 million yuan or more and total assets of 50 million yuan or more are medium-sized enterprises; Small enterprises with an operating income of 1 million yuan or more and total assets of 20 million yuan or more; Micro enterprises are those with operating income less than 1 million yuan or total assets less than 20 million yuan.

（13） Property management. Small and medium-sized micro enterprises have less than 1000 employees or less than 50 million yuan of operating income. Among them, those with 300 or more employees and an operating income of 10 million yuan or more are medium-sized enterprises; Small enterprises with 100 or more employees and an operating income of 5 million yuan or more; Micro enterprises are those with less than 100 employees or less than 5 million yuan of operating income.

（14） Leases and Business service industry 。 Small and medium-sized micro enterprises are those with less than 300 employees or less than 120 million yuan of total assets. Among them, those with 100 or more employees and total assets of 80 million yuan or more are medium-sized enterprises; Small enterprises with 10 or more employees and total assets of 1 million yuan or more; Micro enterprises are those with less than 10 employees or total assets of less than 1 million yuan.

（15） Other industries not listed. Small and medium-sized micro enterprises have less than 300 employees. Among them, those with 100 or more employees are medium-sized enterprises; Small enterprises with 10 or more employees; Micro enterprises have less than 10 employees.

Different countries, different stages of economic development, and different industries have different standards for their definitions, and they change dynamically with economic development. Countries generally define SMEs in terms of quality and quantity. The quality indicators mainly include the organizational form of enterprises Financing mode And location Industry position The quantitative indicators mainly include the number of employees Paid in capital , total value of assets, etc. Quantitative indicators are more intuitive than qualitative indicators, and data selection is easy. Most countries are divided according to quantitative standards, such as United States Congress The American Small Business Act, issued in 2001, defines small and medium-sized enterprises as having no more than 500 employees. The UK, the European Union and other countries adopt quantitative indicators as well as qualitative indicators.

U.S.A

Enterprises with no more than 500 employees are small and medium-sized enterprises.

britain

Quality regulations: market share Smaller; The owner manages it personally; The enterprise operates independently.

Indicators of quantity: small manufacturing: less than 200 employees

Small construction industry and mining industry: less than 25 employees

Small retail: annual sales revenue below 185000 pounds

Small batch industry: annual sales revenue is below 730000 pounds

european union

The number of employees is less than 250, and the annual output value does not exceed 40 million, or the annual capital occupation Total liabilities No more than 27 million emigrants, and no one or several large enterprises hold more than 25% of the equity. Including: enterprises with less than 50 employees, annual output value of no more than 7 million residents, or annual total assets and liabilities of no more than 5 million residents, and independent legal person status. (Eju [ECU] is the abbreviation of the European Currency Unit European Economic Community member state Cointegrated A basket of currencies , Yes European Community Clearing instruments and units of account between countries. On January 1, 1999 euro After birth, Eju automatically Exchange rate Converted into Euro (EUR)

Japan

Manufacturing industry: less than 300 employees or less than 300 million yen of capital

Wholesale industry: less than 100 employees or less than 100 million yen of capital

Retail industry: less than 50 employees or less than 50 million yen of capital

Service industry: less than 100 employees or less than 50 million yen of capital

Development status

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Problems

In recent years, due to labor, capital, raw materials, land and resources environmental costs Keep climbing, RMB As a whole, it is in the appreciation channel, and China has gradually bid farewell to the era of low cost. For those who rely on "cost driven" and are in the Global industrial chain For low-end small and medium-sized enterprises, it is becoming more and more difficult to do business, especially in the face of developed country “ Reindustrialization ”Small and medium-sized enterprises will face new challenges.

In fact, an important reason why SMEs find it difficult to do business is that the profits of traditional manufacturing industry are almost offset by rising costs. Since the reform and opening up, China's economy It has maintained rapid growth, including rural areas Labor transfer and Working population The proportion continues to rise, which not only provides sufficient resources for China's economic development Labor supply , also via High savings rate Guaranteed Capital stock The number of. However, this growth momentum began to weaken after 2004. Around 2004, the supply of low-end labor was tight in the southeast coast of China, and the manufacturing industry became“ Labor shortage ”And then some Central region Such as Hunan, Henan, etc Rural labor force Out of the provinces, there has also been a shortage of labor.

data statistics

small and medium-sized enterprises

From the perspective of trend, after crossing the "Lewis" inflection point Labor cost Rising and financial attribute driven Bulk commodities The price of raw materials rose, forming a long-term squeezing effect on the profit level of SMEs. At the beginning of 2011, Alibaba made a great contribution to Jiangsu, Guangdong, Hubei Jilin And 588 manufacturing enterprises in five provinces of Sichuan data display , raw materials in total cost The proportion is the highest, more than 62%, and the rest are sales, labor and Financial cost , accounting for more than 13%, 12% and 4.5% respectively. Raw materials and Labor cost From 2008 to 2010 Upward trend , the proportion of raw material cost rose from 63.1% in 2009 to 64% in 2010, and the proportion of labor cost rise It is slightly faster than the cost of raw materials, rising from 11.1% to 12.3% year by year.

China's small and medium-sized enterprises bear a high tax burden It is an indisputable fact, whether from Nominal tax burden Macro Tax burden , or Actual tax burden Seen from this, the tax burden of SMEs in China is too heavy. China's nominal tax burden includes VAT stamp duty 、 Property tax 、 corporate income tax Etc. China's small and medium-sized enterprises accounted for tax revenue sales revenue Of Burden rate 6.81%, higher than the national average of 6.65% for various enterprises; Tax accounted for Total assets The burden rate of is 4.9%, higher than the national average of 1.91%. The excessive tax burden not only increases the burden of enterprises, but also reduces their Investment capacity and competitive power 。

In 2020, to help SMEs Return to work and production Through the difficulties, China has successively introduced more than 90 items from 8 aspects, including finance, taxation, social security and finance Policy measures 。 As of the end of September, the balance of inclusive microenterprise loans Year on year growth 29.6%。 In the next step, the Ministry of Industry and Information Technology will strengthen efforts to implement the policy of helping enterprises, and give full play to the role of "Internet+" to smooth preferential policies for enterprises Information channel In particular, we will step up efforts to clean up arrears of small and medium-sized private enterprises in accordance with the law, and strengthen supervision and inspection.^[5]

According to the statistical report on the investment direction of financial institutions' loans issued by the People's Bank of China, loans will support science and innovation enterprises in 2023. By the end of 2023, the balance of domestic and foreign currency loans for technology-based SMEs was 2.45 trillion yuan, up 21.9% year on year, 11.8 percentage points higher than the growth rate of various loans in the same period. By the end of 2023, 212000 technology-based SMEs had obtained loan support, with a loan obtaining rate of 46.8%, 2.1 percentage points higher than that at the end of last year. By the end of 2023, 217500 high-tech enterprises had obtained loan support, with a loan obtaining rate of 54.2%, 0.8 percentage points higher than that at the end of the previous year; The balance of domestic and foreign currency loans of high-tech enterprises was 13.64 trillion yuan, up 15.3% year on year, 5.2 percentage points higher than the growth rate of various loans in the same period.^[11]

2024 In January, China's SME development index was 89.2 , 0.2 points higher than last month, higher than the same period in 2023 。^[12]

Policy support

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market access

（1） Further relaxation market access 。 We will resolutely remove unreasonable thresholds and restrictions Bidding 、 Civil military integration We will create a level playing field for development and provide sufficient market space. We will continue to reduce the negative list items of market access, promote the universal implementation of "no ban, no entry", and maximize access facilitation.^[9]

Tax relief

（2） Reduce the tax burden of small and medium-sized enterprises. We will clean up and standardize enterprise related charges, and accelerate the promotion of zero administrative and institutional charges for local enterprises. Promote substantive tax reductions such as value-added tax Small and micro enterprises Science and technology start-ups implement inclusive tax relief. According to the actual situation, reduce Social insurance rate Support small and medium-sized enterprises to absorb employment.^[9]

Specialization, refinement and novelty

（3） We will guide small and medium-sized enterprises to specialize in new development. Support and promote the transformation and upgrading of small and medium-sized enterprises, focus on the main business, enhance core competitiveness, constantly improve the quality and level of development Specialization, refinement and novelty Development path.^[9]

Foreign cooperation

（4） Support foreign cooperation and exchanges. optimization customs Process, simplify procedures, and reduce enterprise customs clearance costs. We will deepen bilateral and multilateral cooperation and strengthen exchanges and cooperation between small and medium-sized enterprises in promoting policies, trade and investment, scientific and technological innovation and other fields.^[9]

important role

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SMEs are national economy And social development is an important force to expand employment, improve people's livelihood, and promote entrepreneurship and innovation. It plays an important role in stabilizing growth, promoting reform, adjusting the structure, benefiting people's livelihood, and preventing risks.^[9]

Small and medium-sized enterprises implement mass entrepreneurship mass innovation It plays an irreplaceable role in increasing employment, promoting economic growth, scientific and technological innovation and social harmony and stability, and has important strategic significance for national economic and social development.^[3]

Business characteristics

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（1） Strong adaptability to market changes; The mechanism is flexible and can give play to the advantages of "small and specialized" and "small and flexible"

Due to their small scale and relatively limited human, financial and material resources, SMEs are unable to operate a variety of products Diversify risk , can not be used in the mass production As a result, they tend to invest limited human, financial and material resources in small markets ignored by large enterprises and focus on the operation of a small product for continuous improvement product quality , improve production efficiency , in order to market competition Stand firm in the middle and get greater development. from Countries in the world According to the similar successful experience of Own advantages Of Segments To proceed Specialized operation It is one of the most effective ways for many small and medium-sized enterprises to survive and develop in the fierce competition to take the growth path of making up for the lack with expertise, making up for the big with the small, and winning with expertise. In addition, with the Social production With the development of specialization and collaboration, more and more enterprises have got rid of the organizational form of "big and all inclusive" and "small and all inclusive". Through SMEs Specialized production Establish close relationship with large enterprises Collaboration It not only effectively supports and promotes the development of large enterprises objectively, but also provides a reliable basis for their own survival and development.

（2） Business scope Universality The industry is complete and covers a wide range of areas; Higher cost, higher economic performance The task of

Generally speaking, only large-scale and single product production can give full play to equipment with huge investment Technical advantages However, large quantities of single varieties can only meet the needs of some major aspects of social production and people's daily life. When there are some small quantities of personalized needs, large enterprises are often difficult to meet. Therefore, in the face of people's increasingly prominent personality consumer demand The production of consumer goods has shifted from large quantities and simplification to small quantities and diversification. Although small and medium-sized enterprises as individuals generally have a single variety of business throughput Low disadvantages, but on the whole, because of the large quantity, many points, and wide industry and geographical distribution, they have the business advantages of being close to the market, close to customers, flexible mechanism, and quick response, so they are conducive to adapting to diversified and ever-changing consumer demand; stay Retail business In this field, the daily sporadic and diversified consumption needs of residents can be flexibly met by thousands of small and medium-sized enterprises service mode Satisfied.

（3） SMEs are the fastest growing technological innovation power

Modern science and technology in industry technical equipment And product development direction. On the one hand, it is developing towards large-scale and centralized; On the other hand, it is developing towards miniaturization and decentralization. The miniaturization and decentralized production of products provide favorable conditions for the development of small and medium-sized enterprises. stay New technological revolution Under such conditions, the founders of many small and medium-sized enterprises are often large enterprises and research institutes scientific and technical personnel , or university professors, who often gather administrators owner And the inventor Technological Invention It can be put into practice immediately. Because of this, since the 1970s, new technology-based SMEs have sprung up like mushrooms Microcomputer , information system, semiconductor components Electronic printing And new materials have achieved great success. Many small and medium-sized enterprises have rapidly grown into world-famous large companies in just a few years or more, such as HP 、 Microsoft 、 Yahoo 、 Sony And Xerox, etc.

（4） Defensive business risk Poor ability; Weak funds and poor financing capacity

working capital occupy gross domestic product High proportion

In China's economy, compared with the world situation, China is one of the countries where commercial banks provide the highest proportion of working capital. Working capital also has risks, such as whether products can be sold. However, there is a concept in China that working capital can be totally dependent on banks. China's working capital accounts for more than 70% of GDP. Some countries have only about half of China's working capital, and others have only 1/3 of China's working capital.

Working capital loan There are two main reasons for this: Raw material inventory The inventory of intermediate materials is large; enterprise Own funds as accumulation fund , retained profits, etc extended reproduction , capital construction and other investments, resulting in a large degree of dependence on banks for working capital. However, according to incomplete statistics, the rejection rate of SME loan applications reached 56%.

development strategy

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strategic thinking

1. Centralized management thought; Focus on limited resources Business field , improve Market share 。

2. Quick response management thought; Good turnaround is another important concept that small and medium-sized enterprises should establish.

3. The idea of management;

4. The thought of characteristic management; Develop products that are different from those of large enterprises and have their own characteristics to meet Customer needs 。

5. The idea of flexible management; Make full use of the characteristics of strong adaptability to market changes.

6、 Joint operation The implementation of joint operation is an important idea that small and medium-sized enterprises should establish.

1、 To obtain External economies of scale Strategic choice

It is generally believed that there is a lack of scale economy The advantage is a significant disadvantage of small and medium-sized enterprises compared with large enterprises. However, unlike large enterprises that derive from internal division of labor and specialized economies of scale, small and medium-sized enterprises can also rely on geographical Industrial agglomeration , that is, according to the external division of labor and Professional collaboration To get Scale economy effect 。

For example, an important background of Zhejiang's economic development, which is dominated by small and medium-sized enterprises in the outside world, is based on the principle of "one product for one township, one product for one county, and even one product for one city." Production and operation The activities are concentrated in a certain area, which makes these enterprises production costs 、 transaction cost With the whole region Industrial scale The economic benefits have been greatly improved, which has effectively formed the Foreign market The competitiveness of. It can be seen that through enterprise clustering, it can not only promote their cooperation to save transaction costs and intermediate costs, reduce production inputs, improve economic efficiency, but also change the position of individual SMEs due to their own size Competitive disadvantage It can also take advantage of the characteristics of enterprises in the cluster that produce and operate the same product to form a "regional economies of scale" with industrial characteristics, thus powerfully driving the development of local economy.

2、 Implement the collaboration of "small and specialized" and "small and matched" management strategy

On the one hand, to establish a stable and close cooperation relationship with large enterprises through division of labor and specialization and become a part of large-scale and centralized production system is one of the most basic ways for SMEs to survive and develop in fierce competition, which is conducive to improving specialization Production technology To ensure the product quality and reduce the cost of SMEs Production and operation costs , get Economies of scale ; On the other hand, the development of large enterprises is also inseparable from small and medium-sized enterprises that provide them with parts production and services.

There are 40000 and 62000 small and medium-sized enterprises in each of the two automobile companies in the United States that have established various cooperative relationships with them. In Japan and other companies, 70% of the parts of their products are also provided by small and medium-sized enterprises. Currently implemented in China market economy With Economic growth mode The domestic small and medium-sized enterprises should abandon the "small and comprehensive" and "small and scattered" management model , jump out of the stereotype of extensional expansion, and avoid Diseconomies of scale And strive to become a peripheral enterprise matching the production and operation of large enterprises, so as to provide relevant information for large enterprises Supporting services Relying on the advantages of large enterprises in economies of scale, we will gradually embark on a healthy development path of making up for the big with small ones, and winning with specialized support and expertise.

3、 According to the favorable conditions for SMEs to be close to customers and the market, adopt the "small and special" differentiated business strategy to fill in the gaps

Small and medium-sized enterprises have less investment, small business scale and limited production capacity. It is not easy to meet the requirements of economies of scale like large enterprises and maintain the leading position in cost level to gain the initiative in competition. However, small and medium-sized enterprises have a wide range and are close to customers and the market. They can choose small markets that are ignored by large enterprises according to the principle of "no one has me, I am good at people, I am good at people, I am good at people, and I am good at people" Target Marketing 。

By highlighting characteristic operation and Personalized marketing Focus on meeting the special requirements of small batch user demand , attract consumers with distinctive service or product features, occupy those market areas with small batch, strong personality and meager marketing profit, so as to occupy a place in the fierce competition of the survival of the fittest. In the trade of consumer goods at home and abroad today, characteristics, diversification and personalization have become Marketing methods SMEs can rely on their flexible and efficient Operating mechanism And significant Business characteristics , meet the requirements of diversified and small batch market demand To present advantages.

4、 Actively promote Technological innovation strategy , constantly enhance the competitiveness of enterprises

The so-called enterprise competitive edge In the final analysis, it is determined by the value it can create for customers, but the amount of this value depends on the enterprise's Core competence ——Technological innovation. Market competition is not product competition Service competition , rather than Technical competition 。 Because the value increase brought by the improvement of service and product quality and the reduction of cost is limited after all, and the value brought by new products developed through technological innovation is unlimited.

In view of the fact that the traditional advantage of low-cost labor force dominated by SMEs is facing more and more new challenges in the current international trade, maintaining sustainable competitive advantage through technological innovation has become the focus of SMEs' survival and development. To be specific, SMEs should proceed from their own reality of relatively insufficient talents and funds, adhere to the market demand orientation, on the one hand, they should actively use the scientific research and technological advantages of scientific research institutions, colleges and universities, and share Research and development Achievements to promote the transformation of science and technology into productivity as soon as possible; On the other hand, due to the lack of SMEs Self development Conditions and funds for new products, so we should pay attention to developing our own core competence 。

For example, make full use of the existing high and new technologies at home and abroad to transform traditional production technologies and improve the scientific and technological content and resources of products Utilization 。 In addition, the product can be improved without fundamentally changing its nature. For example, change its shape, packaging, color, accessories, etc., and change and innovate its production and processing process to achieve cost reduction The purpose of improving quality and enhancing the competitiveness of enterprises in domestic and foreign markets.

To cultivate the core competitiveness of SMEs, we should not only develop products, technologies and services with unique competitive advantages, but also Property structure And system design to guide enterprises to a benign development path. Most small and medium-sized enterprises are private individuals or families. Because of the high concentration of power, the work of enterprises is often an order Alternative plan , too arbitrary; along with Enterprise scale Expansion Management level Increase of, Property right system The defects of are also increasingly exposed.

Industrial cluster

Interim Measures for Promoting the Development of Characteristic Industrial Clusters of Small and Medium sized Enterprises^[10]

Article 3 Cluster promotion work to enhance the core competitiveness of SMEs and stimulate County Economy Vitality, improving the resilience of the industrial chain supply chain and the supporting capacity of key links as the goal, adhere to the complete, accurate and comprehensive implementation New development concept Adhere to the combination of government guidance and market leadership, the combination of improving enterprises and strengthening industries, and the combination of dynamic management and precise services.^[10]

Article 4 The Ministry of Industry and Information Technology is responsible for the macro guidance and overall coordination of cluster promotion, promoting the introduction of support policies, issuing accreditation standards, and carrying out accreditation, supervision and assessment. The competent departments of small and medium-sized enterprises in all provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the state plan, and Xinjiang Production and Construction Corps (hereinafter collectively referred to as the competent departments of small and medium-sized enterprises at the provincial level) are responsible for the cultivation of clusters in their respective regions, and assist the Ministry of Industry and Information Technology in the acceptance, preliminary examination, recommendation, monitoring and other daily work of clusters in their respective regions.^[10]

Evaluation model

Tax assessment The model is the basis of tax related indicators generated by taxpayers' declaration information, and it realizes the organic combination of industry indicators and tax related indicators, and restricts each other in specific industries data model 。 adopt Industry representatives Corporate Production process 、 production process And operating characteristics to calculate the enterprise Unit product Energy consumption Auxiliary materials Consumption Piece rate wage And other index parameters, and then adopt Input-output method 、 Key components Control method, energy consumption measurement algorithm of unit product consumables, piece rate wage control method and other methods can be used to calculate the linear formula or table of product output or sales volume, so as to analyze the production and operation rules of enterprises and their dependence on various factors, and carry out a comprehensive and accurate process scientific analysis And industry indicator monitoring.

As a national tax backbone enterprise, Aerospace Information Software Technology Co., Ltd By selecting the industry enterprises with production and operation laws, selecting the key indicators for calculating the product output or sales, and establishing a tax assessment model Quantitative analysis , further improve Tax source Scientific enterprise Fine management Horizontal. The tax accountant collects electricity charges, raw material consumption and other relevant information on the spot when making tax assessment Information input Model, accurately calculated Enterprise product output Or sales to avoid duplication Invalid labour , improve the enterprise work efficiency 。 The use of models stimulates the enthusiasm of finance and taxation personnel to strengthen their learning. With the improvement of production technology, the relevant parameters of the evaluation model will change, which requires tax accountants not only to learn to apply model analysis, but also to strengthen the learning of mathematics, economics, and business management, which can be revised according to the actual situation model parameter Calculate to ensure Enterprise tax assessment Of accuracy 。^[6]

Joint planning

enterprise operation The purpose is to achieve Profit maximization Profit is not only the basic guarantee for enterprise operation and development, but also Business performance This determines that enterprises will try every means to reduce costs in order to obtain higher profits. enterprise Tax accounting In a variety of tax payment plans, the company's financing, investment, operation Profit distribution etc. Financial activities , make reasonable decisions on procurement, production and operation, and internal accounting, and actively use national laws and regulations Tax Planning , which not only ensures enterprises to fulfill their profit and tax obligations, but also increases their "blood making" ability, reduces tax burden and Profit after tax And realize their own sustainable and healthy development.

Tax management

For small and medium-sized enterprises, Tax management It is a very important part of enterprise management. With the increasingly standardized and improved market economy, tax management plays an increasingly significant role in enterprise competition. The tax management of enterprises should focus on the methods and measures of tax management, and strengthen the tax law Knowledge learning To further improve Tax awareness , after mastering the tax law Theoretical knowledge Through Tax preference , tax planning and other reasonable and legal tax avoidance methods to reduce enterprises Operating costs , improve financial management Level, and finally improve Enterprise competitiveness The purpose of.

Under the condition of market economy and fierce market competition, small and medium-sized enterprises must do a good job in production, operation and financial management for their own survival and development, Risk avoidance To achieve the best economic benefits. TravelSky software and national tax related system information transfer With the continuation of factors, it is necessary to pay attention to many taxes involved in the business process of enterprises (VAT, income tax, business tax excise tax , tariff Export tax rebate Business processing can not only accurately calculate various taxes payable for tax declaration, improve the working efficiency of finance and taxation personnel, but also evaluate the accounting, tickets, operation, accounting and tax payment of enterprises, so as to better help enterprises correctly implement national tax policies and conduct overall business planning and tax payment risk-prevention To make suggestions for enterprise management decisions and lay a solid foundation for profit creation.

On September 20, 2019, Minister of Industry and Information Technology Miao dyke New office in China press conference The above said that in 2019, we should complete the goal of clearing up more than half of the arrears of private enterprises and SMEs, and establish long-term mechanism To prevent the deficiency after clearing and clearing at the same time; It will also promote financial products And service innovation to expand the Credit scale , develop small and micro enterprises account receivable financing Special actions. To promote the ease of financing difficulties and expensive problems of small and micro enterprises; Carry out the action plan to promote the financing and development of large, small and medium-sized enterprises, and implement small and medium-sized enterprises Enterprise intellectual property strategy Promote the project and informatization promotion project, and improve the professional ability and level of SMEs; In addition, through enterprise management Talent quality The promotion project organizes more than 10000 person times of training for leading talents of small and medium-sized enterprises every year to improve the operation and management level of small and medium-sized enterprises^[4] 。

Implemented in China VAT transformation reform , which can reduce and increase the burden of enterprises in the short term Enterprise investment Enthusiasm, which can stimulate investment expand domestic demand , in line with the market economy Structural transformation , which plays an important role in revitalizing the economy and public confidence enterprise accounting Reports and financial index Under the same production and operation conditions, enterprises can reduce the amount of tax payment and debt repayment burden, and improve the competitiveness and profit level of the entire industry. Business tax item Preferential tax policies various, Taxable items Almost cover the whole the service sector; the tertiary industry , each tax item There are specific taxable details and tax rate differences, Enterprise Finance Personnel need to analyze the classification of tax item notes in detail according to their own business, and effectively divide and calculate the tax items, tax rates, internal and external labor services, tax relief and tax collection operating activities It is of great significance to reduce the tax burden, reduce unnecessary tax expenses and increase profits. As the second largest tax category in the current tax system, income tax plays an increasingly important role in national taxation State regulation economical operation , Adjustment income distribution An important tool for“ Integration of two taxes ”Of New Enterprise Income Tax Law And preferential tax policies in the "simple tax system Broad tax base 、 Low tax rate Strict tax collection and management tax reform Under the train of thought, Tax law The process continues to advance, to clarify the differences between the old tax laws and how to connect them, and to promote Enterprise profit Growth, exploration Tax Planning New methods play an important role.

Tax planning is an important part of the overall business planning of enterprises. It is not only to meet the needs of taxpayers, but also the inevitable result of enterprises' pursuit of interests under the market economy. Tax accounting should not only Fund movement To reflect and supervise, we also need to pay taxes factor analysis Clearly use legal means to protect their own rights and interests. Under the premise of not violating the tax law, plan the overall operation of the enterprise according to tax regulations and production and operation characteristics to reduce Taxable behavior And improve enterprise profits.

Tax planning The establishment of the model is convenient for making effective choices on tax payment plans, and is the link between planning objectives and technical realization. When taxpayers have multiple tax payment plans to complete planning tasks, simple or complex tax payment plans should be used according to the actual situation mathematical model Perform calculations, comparisons, and selections. Aerospace information ERP products solidify differently Industry characteristics Tax planning model, including: fixed choice model Discretionary choice Model, group choice model and tax exclusion zone model. Taxpayers can choose their own models from the form of enterprise formation Registration Start by focusing on the whole process of financing, investment, operation, and even income distribution To strengthen the enterprise legal consciousness , optimization industrial structure and Investment direction And promote enterprises Operation management Horizontal and accounting management The improvement of the level has realized the enterprise Tax benefits and economic interest Of Maximum efficiency 。^[7]

Since 2011, relevant departments have paid great attention to the problem of SMEs' burden reduction. The Ministry of Finance and the National Development and Reform Commission issued a notice successively, cancelling 31 national and central departments and units' enterprise related administrative and institutional charges; At the end of September 2011, the Ministry of Industry and Information Technology《 The 12th Five Year Plan for the Growth of SMEs 》China proposes to continue to clean up all charges related to small and medium-sized enterprises, standardize administrative charges and operational service charges, and reduce the burden on small and medium-sized enterprises; Issued by the State Council on May 12《 Opinions on further supporting the healthy development of small and micro enterprises 》The objectives of increasing financial and tax support for SMEs and alleviating financing difficulties were clarified; Xie Xuren, Minister of Finance, proposed to continue to deepen fiscal and tax reform, implement and improve the structure Tax reduction policy We will implement various preferential fiscal and tax policies and increase fiscal and tax support for enterprises, especially small and micro enterprises.

financing

On September 20, 2019, Miao Wei, minister of the Ministry of Industry and Information Technology, said at the press conference of the State Council Information Office that in 2019, we should complete the goal of clearing up more than half of the arrears owed to private enterprises and SMEs, and establish a long-term mechanism to prevent arrears before and after clearing up, while clearing up at the same time; It will also promote the innovation of financial products and services, expand the credit scale of small and micro enterprises, and develop small and micro enterprises account receivable financing Special actions. To promote the ease of financing difficulties and expensive problems of small and micro enterprises; Carry out the action plan to promote the financing and development of large and medium-sized enterprises, implement the intellectual property strategy promotion project and informatization promotion project of small and medium-sized enterprises, and improve the professional ability and level of small and medium-sized enterprises; In addition, through the enterprise management talent quality improvement project, more than 10000 person times of SME leading talent training are organized every year to improve the operation and management level of SMEs^[4] 。

As the saying goes, "No sound, no good show can come out." For tens of millions of small and medium-sized enterprises in China, no good project can develop without funds. The difficulty in lending to small and medium-sized enterprises is a constraint on China's small and medium-sized enterprises in recent years Enterprise development The main bottleneck of. The difficulty of SMEs' loan is mainly due to the limited loan channels in the financial field and the lack of access for enterprises to borrow. The bank dislikes the poor and loves the rich. It is important but not small. It is biased towards the public. In particular, the funds of private enterprises are basically accumulated by themselves, which is not conducive to the development of enterprises and the resistance of enterprises to risks. Although the state supports small business The development of the Bank of China has cut the deposit reserve ratio and interest rates for many times, but this did not reduce too much burden for small and micro enterprises that lack funds. The difficulty of financing is still a big problem for these enterprises.

SME financing 28 modes of

domestic bank loans , foreign bank loans Issuance of bonds 、 private lending 、 Credit guarantee financing 、 Financial leasing 、 Equity transfer 、 Capital increase and share expansion 、 Property transaction 、 Leveraged buyout , introducing venture capital investment bank Investment Domestic listing 、 Overseas listing 、 Buying a shell for listing 、 Retained surplus 、 Asset management financing 、 Bill discount , asset pawn Commercial credit financing 、 International trade financing 、 Compensation trade financing 、 Project packaging financing , high-tech financing BOT project financing 、 IFC international investment 、 Special fund Investment Industrial policy investment 。

Commercialization

The transformation of small and medium-sized enterprises E-commerce is Development trend There is no doubt about this. In the process of development, enterprises have gradually gained more information through e-commerce. Although the demand increases, many enterprises separate e-commerce from ERP, resulting in the information accumulated in e-commerce Dissociative state , which puts the enterprise at a disadvantage in the brutal competitive market environment, affects business and orders, and restricts the rapid development of the enterprise. Especially in e-commerce business, we must see such a trend, E-commerce website The docking with ERP software will become a development trend.

Enterprise ERP system Role of

In general, the role of enterprise ERP system is to Capital flow , Logistics and information flow Optimized management implemented.

For e-commerce Traditional business As far as enterprises are concerned, it has increased the access to capital flow and logistics. The main areas of e-commerce are still procurement and sales. So, through business processes and organizational structure The e-commerce can be integrated into the enterprise supply chain, and customer orders, financial data Online payment It can also be carried out on the network.

ERP system The application in the whole business process of the enterprise is: 1. Data query and analysis at the decision-making level; 2. Middle tier management and control; 3. Implementation of business on the execution layer. The business realization of e-commerce in the third executive layer is mainly represented by purchase, sales and network marketing Auxiliary.

Reality and ideal

In terms of traditional e-commerce websites, enterprises publish information and trade on the website, but the transactions between them Information enterprise Unable to manage, so E-commerce website It forms a dissociative state with the internal ERP management system of the enterprise, and the separation of the system also increases the cost.

The ideal situation is that enterprises can accurately and timely grasp information such as user orders through e-commerce ERP system, process and analyze comprehensive data, obtain market demand and estimated data, and then evaluate and feed back the results, finally Sales target And other schemes. The biggest advantage of this situation is to achieve Zero inventory , decrease Fund occupation , and the entire business process is Electronic system Completed on, response speed , intelligence and scientificity are unmatched by traditional business means. Therefore, the docking of e-commerce websites with ERP software is bound to become a development trend in 2013.

Connection between e-commerce system and ERP

For the above mentioned Mall system In connection with the ERP system, the ERP system needs to consider the purchase, sales and inventory data marketing management , sales, inventory, finance and other modules closely related to capital flow and logistics; E-commerce system should pay attention to Website management , online sales Marketing promotion And online payment and other modules, how to connect the two has become a difficult problem to be tackled.

And this problem has been let us go 366EC Overcome by the Division. In 2011, 366EC launched Integrated E-Commerce It can effectively realize the perfect connection between the mall system and the ERP system. The whole process of e-commerce can:

1. Build e-commerce front-end platforms for enterprises with different levels and needs, including B2C Independent Mall , B2B distribution and wholesale malls, circle parent malls, etc., intelligent, controlled, visual, integrated E-commerce system Be able to quickly DIY belongs to its own powerful e-commerce platform;

2. Rely on female housekeeper The advantages of the full range of purchase, sales and inventory, finance, ERP and CRM management software are The housekeeper has a full access Provide customers with front office shopping malls and back office management software Seamless connection From the front end to the back end, the real integrated e-commerce is realized, and goods, orders, customer members, and warehouse inventory are interconnected throughout the process.

Development trend

Announce

edit

The rapid development of information technology is changing our tradition economic structure and Social order The enterprise is no longer in the past economic environment , but take the network as the medium and the customer as the center Enterprise organization structure 、 Technology R&D 、 Manufacturing 、 marketing management Information economy environment closely linked with after-sales service. The transformation of information driven management Enterprise growth It has comprehensive influence and will completely change the original enterprise Management ideology , business methods, business models Business model Innovation, product technology innovation, or increasing investment in various resources, and providing powerful methods and means to achieve with the help of informatization. The key to success is that enterprises are different Growth stage And information tools Organic combination 。 Information products and associated services provided by traditional software manufacturers are limited to the manufacturers themselves Product range As a result, the delivery activities are only for the sale of certain product transactions, ignoring the diversified demands of customers derived from this organic combination, as well as the emerging new demands with the development of business, forming the common problems of stage cooperation, product updates, repeated maintenance and frequent support with customers in the domestic ERP software industry.

The growth path of the enterprise will follow Organization size Continuous expansion, continuous transformation of business model market environment Constantly changing, leading to information management The requirements of, enterprise informationization From initial construction to continuous optimization, upgrading, expansion and promotion to complete the whole information construction The work reflects the change of characteristic requirements of enterprise information management from narrow to wide, from shallow to deep, and from simple to complex. ERP software system To promote enterprise management reform and improvement performance management , Enhanced Enterprise core competitiveness And other aspects play an increasingly important role. In the face of the needs of information technology innovation in the Internet era and the growth path of Chinese enterprises, the B/S mode is used to complete the C/S mode The application expansion of Internet Explorer enables different people to access and operate common data in different places based on different access methods of Internet Explorer, greatly reducing the number of users in different places system maintenance With the upgrading cost, the effect of "timely convenience+accurate safety+low cost" is exactly Aerospace Information Software Technology Co., Ltd The focus of information management solutions for enterprises.

Timely and convenient

Network informatization Customer operation Management is promoted to a higher level, whether for End customer , branch, or offsite Cooperative office , can use the Internet to directly talk in the "tax aware ERP" system of TravelSky software, and timely solve customer business problems, increase the enterprise's own core competitiveness, while the online system provides customers with support anytime and anywhere Aisino The life-long service of hand in hand starting from the use of ERP enables customers to personally Experience service And finally promote the consensus of long-term cooperation between enterprises and software manufacturers.

Accurate and safe

network data Transmission needs to be precise and accurate, and involves the concealment and security of enterprise internal data. The information system security provided by software manufacturers has a high level Protective measures With high precision Authentication And user identification function, different customers can access different information when entering the "tax aware ERP" system of TravelSky software Function permissions 、 Data permission The corresponding responsibility information can be obtained according to different user identity levels Man machine dialogue Differential authorization... these are all about the Internet application system Our deep expectations are also favored by our customers.

Low cost

The high cost daily application and localization services of many enterprises have always been a problem for everyone. Enterprises often need to technical support The staff come to the door to solve the problem, for which they have to pay a certain service fee every year. TravelSky software "tax aware ERP" is carried out through the online system Remote control The cost of operation access is very low. The enterprise's remote personnel and the software manufacturer's customer service personnel can conduct real-time network operations and solve problems, highlighting the cost performance advantage of TravelSky software network ERP products.

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