全球中小企业税收优惠制度改革及借鉴

Reforms in Tax Incentives for Small and Medium Enterprises around the World and the Experience for Reference

20世纪70年代开始,主要发达国家都对中小企业税收优惠制度进行了重大改革:从全面优惠到有选择的重点优惠;在坚持税收法定原则的基础上,灵活务实;引入税式支出,对税收优惠进行绩效考评;非常注重政策的配套与协调等。中国在中小企业税收优惠制度方面存在法定性不足、受惠主体过窄、力度小、优惠方式单一、导向性不明显、配套协调不够、缺少科学合理的评价等问题。因此,中国应借鉴全球中小企业税收优惠制度改革的经验,有针对性地进行改革。

Since 1970s, main developed countries have carried out reforms in tax incentives for small and medium enterprises （SMEs） ： Generalized incentives changed to selected Central incentives; tax law was flexi- ble and pragmatic on the principle of legality; performance of tax incentives was tested with tax expenditure; great emphasis was put on coordination of policies. There are several problems in China＇s tax incentives sys- tem for SMEs. Therefore, China should learn from reforms of tax incentives for SMEs in other countries and take targeted reform.