财政政策帮助中小企业应对金融危机方式浅析

On the Fiscal Policy Measures for the Small and Medium-Sized Enterprises to Cope with the Financial Crisis

改革开放三十年来,中小企业成为了推动我国经济发展的重要力量,其作用无法替代。从08年起,影响全球的金融危机对我国的经济实体特别是中小企业造成了巨大的冲击,在重重困难面前,中小企业如何发挥自身优势,克服自身缺陷成为了政府关心的重要议题。本文在分析中小企业面临的现实困难的基础上试从税收优惠、财政补贴、政府采购等方面探讨了帮扶其走出困境的财政政策选择。

Over the thirty years since the reform and opening-up policy, the small and medium-sized enterprises （SMEs） have played an important and irreplaceable role in promoting our economic develop- ment. However, the economic entities, the SMEs in particular, are hit hard by the global financial crisis starting from 2008. Therefore, it has been an important issue of governmental concern that how the SMEs, confronted with a series of difficulties, can give their advantages into full play and overcome their defects. Based on the analysis of their real hardship, this article explores the options in fiscal policies to help them out of the plight from the perspective of preferential taxation, financial subsidy and government procure- ment.