发达国家中小企业税收政策对我国的启示

The Impact of Tax Policiesfor SMEs in Advanced Foreign Countries

发达国家非常重视中小企业,采取种种税收鼓励措施扶持其发展。我国没有建立起规范的中小企业税收制度,政策优惠力度不足,增值税制不完善,需要进一步建立与完善有利于中小企业发展的税收政策体系,提高税法级次,调整现行政策,加大对中小企业的税收支持力度,促进中小企业的快速发展。

The SMEs play an important role in promoting the economic growth,alleviating the increased employment pressure,enhancing fiscal revenue,as well as maintaining the stability of the whole society.Nowadays The developed countries pay much attention to small and medium-sized enterprises and take many tax revenue incentive measures to support its development.In correspondence, there still exist some limitations on the policies for Chinese small and medium-sized enterprises,which need draw lessons from the tax revenue incentive measures of those advanced countries to adjust the present policies,strengthen the tax revenue supporting dynamics and improve the tax revenue service to the small- and medium-sized enterprises.