调整税收政策 促进中小企业发展

Adjusting Tax Policies to Promote the Development of the Small-and-medium-sized Enterprises

运用国家政策促进中小企业发展 ,是世界各国的普遍做法。该文阐述了扶持中小企业发展的理论依据 ,分析了我国取得的成效和存在的问题 ,并提出促进我国中小企业快速发展的税收政策建议。

The development of the small-and-medium-sized enterprises will accelerate the growth of the national economy and improve the vigor of the economy. The government of most countries in the world exercise economic policies to improve the development of the small-and-medium-sized enterprises. This paper first expounds the theoretical basis on which the small-and-medium-sized enterprises exist. Then it analyzes the function and defects of our tax policy in encouraging the development of the small-and-medium-sized enterprises. According to many country's experiences in this area and the situation in China, it puts forward some suggestions in order to promote the development of the small-and-medium-sized enterprises.