摘要
近年来 ,随着我国社会主义市场经济体制的建立 ,中小企业得到迅速发展 ,对国家经济、社会也做出了重要贡献 ,促进中小企业发展已成为当前国家经济工作的一个重点。税收作为国家调控经济的重要手段 ,在这方面应发挥重要作用。
In these years with the establishment of Chinese community market economy, mini-medium-sized enterprises have developed fast. They have contributed a lot to the economy and society. Now accelerating the development of mini -medium-sized enterprises has become an important issue of the country's economic work. Taxation, as the important means of adjusting the country's economy, should play a significant role in this field.
出处
《中央财经大学学报》
CSSCI
北大核心
2002年第12期12-15,共4页
Journal of Central University of Finance & Economics