The Impact of Tax Credit Rating on the Investment and Financing of Specialized, Special and New Small and Medium-Sized Enterprises—A Case Study of Company Z

纳税信用等级评定是税务部门一套促进纳税人诚信自律、规范纳税行为的税收管理机制，是一种现代化的税收征管模式。专精特新企业是产业链、供应链的有力支撑和价值链高端的中小企业群体的中坚力量，困扰其生存与发展的重要问题一直是“融资难、融资贵”，而反映企业信用状况的关键指标——纳税信用等级——则有效打通了银行与企业之间的信息障碍。文章以江苏Z公司电子股份有限公司为例，深入剖析纳税信用评级政策对其投融资的影响效果。基于研究结论，文章提出相应的政策建议，旨在为促进专精特新中小企业的可持续发展提供建议。Tax credit rating is a set of tax management mechanisms for tax departments to promote taxpayers’ integrity and self-discipline and standardize tax payment behaviors and is a modern tax collection and management model. Specialized and special new enterprises are the strong support of the industrial chain and supply chain and the backbone of the high-end small and medium-sized enterprises in the value chain, and the important problem that plagues their survival and development has always been “difficult and expensive financing”, and the key indicator reflecting the credit status of enterprises-tax credit rating has effectively broken through the information barriers between banks and enterprises. This paper takes Jiangsu Z Electronic Co., Ltd. as an example to deeply analyze the impact of tax credit rating policy on its investment and financing. Based on the research conclusions, this paper puts forward corresponding policy recommendations, aiming to provide suggestions for promoting the sustainable development of specialized, special and new small and medium-sized enterprises.