培养中小企业核心竞争力的财税政策探讨

Some ideas about the fiscal and taxation policy enhancing the key competitiveness of small and medium-sized enterprises

企业生命模型说明了构成企业核心能力的要素:核心技术、组织机制、企业文化、人力资源及市场资源。依据构成企业核心能力的要素,中国在培养中小企业核心竞争力的财税政策上还有许多不足及待改进的地方。

The life model of enterprise has stated the key element forming enterprise's key ability, including key technology, organizing mechanism, corporate culture, human resources and market resource. According to foreign experience for reference and the key element forming enterprise's key ability, some more favorable fiscal and taxation policy should be adopted to enhance the key competitiveness of small and medium-sized enterprises in China.