对促进中小企业发展税收政策的探讨

An Analysis on Tax Policies Promoting the Development of Small-and-medium-sized Enterprises in China

中小企业是我国国民经济的重要组成部分。制定有效的税收政策扶植中小企业发展,将对中小企业以及整个国民经济的健康发展产生重要影响。本文针对现阶段我国中小企业的发展状况及相关税收政策中存在的问题,借鉴国外经验,提出了完善我国扶持中小企业发展的税收政策建议。

Small-and-medium-sized enterprises （SMEs） are a significant component of national economy. Therefore, stipulation of effective tax policies promoting the development of SMEs will have an important impact on the healthy development of SMEs and the whole national economy. Aiming at issues in the development of SMEs and relative tax policies, and drawing upon international experiences, this paper puts forward some suggestions on perfecting tax polices supporting the development of SMEs.