文|贾康出自《英才》杂志2012年9月刊

wen|Jia kang from《elite》September 2012 issue of the journal

　　要讨论“财税如何支持中小微企业的发展和融资”这个问题，首先要明确为什么要支持中小微企业。

To discuss“Finance and tax how to support small and medium-sized micro enterprise development and financing”The problem，Should make clear why want to support small and medium-sized micro enterprise。

　　从财政所要服务的对象——企业角度来说，中国99%以上是中小微企业；从民生改善、社会和谐稳定来看，直接相关联的是就业，中小微企业提供整个社会就业岗位的80%—90%、甚至更高；从走创新型国家道路来说，必须鼓励从草根层面、企业层面做创新活动，我们国家发明专利的70%—80%来自中小微企业。

From the finance to service object - enterprise point of view，China's more than 99% is small and medium-sized micro enterprise；To improve the livelihood of the people from、Social harmony and stability to see，Relate directly to the is employment，Small and medium-sized micro enterprise provide the whole society of jobs in the 80% - 90%、Even higher；Go from an innovation-oriented country for road，Must encourage from the grassroots level、The business enterprise level do innovation activities，We state invention patent of 70% - 80% from small and medium-sized micro enterprise。

　　我们还要看到，经济增长，中小微企业的贡献要占到60%—70%，在某些区域甚至更高；政府税收的50%—60%来自中小微企业。

We have to see，Economic growth，Small and medium-sized micro enterprise contribution to 60% - 70%，In some areas even higher；The government tax 50% - 60% from small and medium-sized micro enterprise。

　　去年底，我国明确宣布小微企业的简易征税办法：起征点从最高5000元提高到最高2万元。这个政策信号非常明显和强烈。

end，Our country declared clearly small micro enterprise simple tax measures：Threshold from the highest 5000 yuan raised to the highest 20000 yuan。This policy signal is very clear and strong。

　　然而，虽然看起来优惠可观，但具体到各家小微企业，每一家得到的实惠其实非常有限，常常也就几十块、几百块钱、至多千把块钱。

however，Although it seems that preferential is considerable，But the specific to each small micro enterprise，Each a get benefits actually is very limited，Often also dozens of block、Hundreds of dollars、At most one thousand dollars。

　　但还有很多其他问题没有得到解决：

But there are many other problems unresolved：

　　比如减税了，但是税外的负担变化如何？在某些地方，这边强调结构性减税、那边强调财政收入的压力，还要刮地皮，出现一些不规范的税外负担加重的现象。还有乱收费、乱罚款、乱摊派等等，有些地方甚至有政府的权利环节变相索贿的情况……

Such as tax cuts the，But the tax burden of change？In some places，This emphasis on structural tax reduction、There emphasize fiscal revenue of pressure，Will batten on extortions，Appear some non-standard tax burden the phenomenon。And chaos、fines、Recourse and so on，In some places there is even the government's right to link a bribe in disguised form situation...

　　中小微企业的融资是不是需要一个政策性融资机制？这个机制怎么样可持续进行，是无可回避的问题。

Small and medium-sized micro enterprise financing is need a policy financing mechanism？The mechanism how sustainable，Is an inevitable problem。

　　中小微企业融资是一个世界性的难题，难点在于大型的金融机构和银行从规避风险和业务成本控制的角度，天然地把业务重心放到大企业上来，不会真的、可持续地支持小微企业。因此，对策上必须注重政策性融资机制的打造和财政的可持续支持。

Small and medium-sized micro enterprise financing is a worldwide difficult problem，The difficulty of large financial institutions and Banks from avoid risk and business cost control point of view，Natural the business center of gravity in large enterprise up，Won't really、Sustainable support small micro enterprise。therefore，Countermeasures must pay attention to the policy of financing mechanism build and financial sustainable support。

　　英美日的财政预算里都有透明安排的资金，专门用于支持中小企业局、中小企业署或者特定的财政投融资机构，通过贴息、信用担保和其他的政策工具，支持中小企业融资的可持续性。

British and American, the budget have transparent arrangement of funds，Special used to support small and medium-sized enterprise、Small and medium-sized enterprise department or specific financial investment and financing mechanism，Through the interest、Credit guarantee and other policy tools，Support the small and medium-sized enterprise financing sustainability。

　　但在中国的探索中，出现了明显的两难。全国近万家地方政府背景的、地方予以注资开办的政策性信用担保机构，本意就是要支持自己辖区内的中小微企业。但这些信用担保机构启动以后，往往发现要坚持所应支持的对象，资本金会萎缩，通常情况下得不到规范的后续支持。

But in the exploration of China，There is an obvious dilemma。The local government background of nearly、Local injection of shall be offered policy credit guarantee agencies，Original idea is to support themselves within the jurisdiction of small and medium-sized micro enterprise。But the credit guarantee institutions after the start，Often found that insist on should support object，Capital will atrophy，Usually not regulate the level of support。

　　因此，我们必须如实地、正面地讨论在中国怎么构建政策性融资或政策性金融体系的问题，这个体系应该以财政为后盾，形成一种有财政来源、在预算里透明安排的、规范运作的政策性资金力量，打造出市场化运作、专业化管理、信贷式放大的一套可持续的机制。

therefore，We must faithfully、Positive discussion in China how to construct policy financing or policy financial system problems，The system should be based on financial backing，Form a financial sources、In the budget transparent arrangement、Standard operation policy capital strength，Create a market operation、Professional management、The credit type amplification of a set of sustainable mechanism。

　　这种机制需要把握两个核心要素：

This mechanism need to grasp the two core elements：

　　在运行中必须风险共担。很多地方还做不到风险共担，一旦财政资金介入，就变成了无底洞，发生“道德风险”。财政部门在公共财政中要强调规范、越来越要向公众说清楚资金配置的合理性，风险共担是必要的制度要素。

In the operation of the must risk sharing。Many places do not risk sharing，Once the financial fund intervention，Becomes a bottomless pit，happen“Moral risk”。Financial department in public finance should be emphasized among the specification、More and more to the public to clear the rationality of the allocation of funds，Risk sharing is the necessary system elements。

　　其二，支持对象的规范遴选机制。必须在千千万万的中小微企业中选出具体的支持对象，不可能同时都支持。可最大限度避免设租寻租行为的政策融资机制的正确合理构建，对于其可持续性是非常关键的。

The second，Support object standard selection mechanism。Must be in the thousands of small and medium-sized micro enterprise choose specific support object，Don't may also support。To a great extent avoid set rent of rent-seeking behavior policy financing mechanism is correct reasonable construction，For its sustainability is very key。

　　（作者系财政部财政科学研究所所长，本文只代表个人观点）

（The author is the ministry of finance financial science institute director，This paper only represent personal point of view）