促进中小企业发展的税收政策研究

Researches in Tax Policy to Promote the Development of Mid-small Enterprises

我国现行中小企业税收优惠措施存在明显不足 ,难以对中小企业生存和发展起到应有的扶持作用。应借鉴国外先进经验 ,完善税收政策体系 ,以扶持和促进中小企业的发展。

There exist obvious shortage tax preferential measures in present mid small enterprises, which can not foster the existence and the development of them. We should borrow overseas advanced experiences, perfect our tax policy system to promote mid-small enterprises development.