摘要
中小企业在我国国民经济发展中发挥着重要的作用,但由于受其自身发展条件的约束和宏观经济形势的影响,在一定程度上限制了中小企业的进一步发展。完善税收优惠政策,减轻中小企业负担,是促其健康发展的有效途径。
The small and medium-sized enterprises play an important role in supporting national economic development.However,in the current economic situation,they are facing the unprecedented difficulties.Based on the analysis of the difficulties,this article pays close attention to how to perfect the tax policy to reduce the tax burden,so as to promote the development of small and medium-sized enterprises in China.
关键词
中小企业
税收负担
税收优惠
税收政策
small and medium-sized enterprise
tax burden
tax preference
tax policies
