我国借鉴国外促进中小企业发展的税收政策的研究

Research on Experience of the Tax Policy for SMEs Development from Abroad

目前我国促进中小企业发展的税收政策还不够完善和系统,所以,对促进中小企业发展的税收优惠政策的研究有着一定的现实意义。本文从国外扶持中小企业发展的税收措施入手,分析国内外现状,借鉴外国的有益经验,提出对促进中小企业发展在税收优惠方面的建议及构想。

At present, China＇s tax policies for promoting the development of SMEs are not perfect and systematic, so the study of tax incentives for promoting the development of SMEs has some practical significance. From the foreign tax measures to support the development of SMEs, this paper analyzes the status quo at home and abroad, draws on the useful experience of foreign countries, and puts forward suggestions and ideas for promoting the development of SMEs in terms of tax incentives.