发达国家中小企业技术创新税收实践及其启示

The practice and some suggestions of the tax policies implemented in developed countries for SMEs' technological innovation

主要从小企业和企业家税收、无形资产投资、股票期权三类措施方面总结发达国家(尤其是OECD国家)实行的对中小企业技术创新及创业的税收优惠政策实践,并对这些实践成果进行深入分析,总结几点针对中小企业税收优惠政策的启示。

From the aspect of the business enterprise and entrepreneur revenue tax, immaterial assets investment and the stock option, this text is an attempt to analyze the practice of the special tax policies implemented in developed countries （ especially the OECD coun- tries） for SMEs＇ technological innovation and start, which is followed by a thorough analysis of the achievement of such practice and consequently results in some suggestions for the special tax policy of SMEs .