我国中小企业的税收政策现状及其评价
无论是发展中国家还是发达国家，中小企业的大量存在是一个不分地区和发展阶段的普遍存在的现象，是经济发展的内在要求和必然结果，它发挥着大企业所无法替代的作用。如保障充分就业;稳定经济，抵御市场波动，保持市场竞争活力;促进科技进步，开创新兴产业;填补大企业的空缺及提供协作配套;改善经济布局，促进地区经济协调发展等等。税收是国家宏观经济调控的重要手段之一，也是对中小企业的发展的一个重要因素之一。因此如何利用税收政策来促进中小企业的发展，已经成为当前中国经济生活的一项重要议题。
关 键 词：中小企业，税收政策，研究
Abstract
Whether developing or developed, and there are a lot of small and medium enterprises is a development stage regardless of region and the prevalence of the phenomenon is the inherent requirement of economic development and the inevitable result, it plays an irreplaceable by large enterprises role. Such as the protection of full employment, stable economy, to withstand market volatility, and maintain competition in the market vitality to promote scientific and technological progress, creating new industries to fill the vacancy and large enterprises to provide coordination and improving the economic order, promote the coordinated development of regional economies, and so on the state's macro tax the economy one of the important means for the development of SMEs is also an important factor. Therefore, how to use tax policy to promote the development of SMEs, has now become one of China's economic life of the important issues.
Key words: small and medium enterprises, tax policy, research
政府扶持中小企业发展的目标定位是多层次的，实现中小企业发展目标的工具也应是多方面的。税收手段并不是唯一有效的手段，税收手段发挥作用需要其他手段的密切配合。本文通过对发达国家在支持中小企业发展中所实施的税收政策的研究，分析了目前我国中小企业税收政策中存在的问题和不足，借鉴国际经验，提出了制定中小企业税收政策应遵循的原则及进一步促进中小企业发展的具体调整完善建议。
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