金融危机下中小企业税收优惠政策探讨

摘    要

世界经济一体化进程的不断加速，使世界各国的联系更加密切，尤其体现在经济上。2008年始于美国的次贷危机演变为全球性的金融危机不仅导致了美国经济的衰退，更累及世界经济的发展。由于我国经济世界经济密切相关，因此我国在此次金融危机中也不能独善其身。在面临外部冲击，企业尤其是中小企业在这种风险之下，艰难生存；同时面临国内市场内需不足，市场萎缩的情况下，步履艰难。不同于大企业雄厚的资金，抗风险能力强，小企业在对抗风险时更显劣势。但是中小企业虽小，对经济增长，吸纳就业，维持社会稳定等有发挥具有举足轻重的作用，所以在面临困境下，政府应加强对中小企业的扶持。
本文试图分析经济危机的冲击，考察中小企业的劣势，借鉴国外对中小企业税收扶持政策的经验，从公共政策—税收政策这一角度探讨如何促进中小企业的发展。

关键词 次贷危机；中小企业；税收优惠政策 

Abstract

The process of world economic and global economic integration continues to accelerate, which makes the world become more closely, particularly in the economy. The sub-loan crisis breaking out in America in 2008 not only led to the recession in economy in the U.S., but also involves the back development of the world economy. Because China's economy closely relates to the world economy, it can not be immune from the results of financial crisis.Enterprises, especially the middle and small scale ones, are experiencing the rough time; they are impacted by external factors, as well as facing to the insufficiency of the domestic market, and the atrophic market. These enterprises, not the same situation as the large corporations, which own huge amounts of money and strong ability to demur risk, are in the inferior position. However, these small and medium-sized enterprises do play a decisive role in economic growth, creating jobs, maintaining social stability. So, the government should support these small and medium-sized enterprises when experiencing the hard time.
This paper is trying to analyze the impact causing by sub-loan crisis, make a study on the inferior position of small and medium-sized enterprises, and learn the experience of tax policy from foreign countries, and examine ways from public policy to promote the development of small and medium-sized enterprises.

Keywords　sub-loan crisis  small and medium-sized enterprises  tax policy

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