两岸中小企业税负的历史、现状比较及对大陆的启示

The History and Present Burden of Taxation of Cross-Straits SME and Experience Reference

本文对两岸中小企业的税负历史、现状进行比较分析后表明,大陆中小企业的税负比台湾重,税收优惠政策较台湾有许多不足。借鉴台湾经验,提出进一步减轻大陆中小企业税负、完善税收优惠政策的建议。

The paper makes comparative studies on the history and present burden of taxation of TaiwanChinese Mainland cross-Straits SME. The burdens taxation of mainlands SME are heavier than Taiwan. The preferential tax policies of SME in mainland are insufficient to Taiwan. The paper puts forward suggestions that mainland should ease burden of taxation of SME, and perfect preferential tax policies taking example by Taiwans experiences.