税制改革与民营中小企业的发展

Reform of Tax System and the Development of Medium and Small Private Enterprises

我国民营中小企业缺乏国际竞争力和影响力主要原因是在产权已经明确下产权的过于集中 ,缺乏必要的产权分散。要解决这一问题 ,本文重点阐述了税收制度这一因素 ,提出了采取相机决策式的所得税制度 ,为民营中小企业产权制度突破创造条件。

The medium and small private enterprises of China are not competitive and influential in the international market. The main reason for this is that the property right is centralized after the property right is already clearly defined and there is lack of distribution of the property right. This paper focuses on the tax system and income tax system in order to help the medium and small private enterprises make a breakthrough in their system of property right.