构建支持中小企业健康发展的税收政策体系

Developing a Tax System Supporting Small and Medium Size Enterprises

我国中小企业发展迅猛,已成为国民经济中不可忽视的力量,对经济发展和社会稳定起着重要的促进作用。文章介绍了我国中小企业税收政策的现状,指出其存在的问题,在对英、美、韩三国中小企业扶持的税收政策的比较分析的基础上,提出构建我国中小企业税收政策支持体系的具体设想。

The small and medium sized enterprises of our country develop fast and become a considerable economic force,which plays an important role in economic development and social steady. This paper describes the current condition of tax policy concerning our small and medium sized enterprises and reveals the problems. Based on the analyses of English, American and Korean favorable tax policy for those enterprises, this paper gives some ideas for the supporting tax system of those enterprises.