【摘要】 中小企业的发展需要国家税收政策的扶持。当前我国对中小企业的发展缺乏系统性针对性的税收政策,必须大力借鉴世界各国对中小企业发展的扶持政策,尽快制定针对性强且符合我国国情的支持中小企业发展的专门税收法律,完善现行税收政策和征管模式,强化税收服务意识并重视财政政策的配套作用。更多还原

【Abstract】 The development SMEs required the support from national tax policies.The current lack of SMEs targeted tax policies hinder the development of SMEs,we should strive to draw on support policies for SME development by learning the useful experience home and abroad,and then improve the tax policies based on the reality of China,so as to promote the development of SMEs in China.更多还原