OECD国家中小企业所得税优惠政策及其借鉴

Preferential Income Tax Policies of Small and Medium-sized Enterprises in OECD Countries and Its Enlightenments

中小企业在国民经济中占据重要地位,但在发展过程中也面临各种困难。OECD国家对中小企业的所得税优惠政策内容丰富、方式多样,既包括企业层面的优惠,也包括投资者层面的优惠;既有直接优惠,也有大量的间接优惠。本文重点介绍了OECD国家中小企业所得税优惠政策,并在此基础上提出了对我国的政策优化建议。

SMEs play an important role in national economy, however, they also face various difficulties in the process of development. Preferential income tax policies of SMEs in OECD countries are rich in content and diversified in forms, including the preference both from the enterprise level and the investor level, both related to the direct preference and the indirect preference. This paper mainly introduces the preferential income tax policies of SMEs in OECD countries and puts forward some suggestions on improving relevant policies in China.