Study on the Influencing Factors of Government Fiscal and Tax Support Policies on the Entrepreneurial Satisfaction of Returning College Students

Abstract

Entrepreneurship and innovation has gradually become the national development strategy. Under the background of the new era, returning to home has become an important way for college students to start their own businesses. At the same time, the state has also issued a series of policy documents to support college students returning to their hometowns to start businesses, and local governments have also issued supporting policies for returning college students in entrepreneurship education, fiscal and tax incentives, and the establishment of entrepreneurship platforms. It is not difficult to find that the primary obstacle in the process of returning college students is also the most realistic and urgent problem, which is the lack of venture capital. Therefore, the fiscal and tax policies for entrepreneurship have become the most concerned and hotly discussed policy for returning college student entrepreneurs.