【摘要】 为持续推进中小企业的发展 ,发达国家在税收优惠政策方面采取了许多卓有成效的措施。作者在分类归纳的基础上 ,分析了美、德、法、日四国税收优惠范围广、针对性强、形式多样等特点 ,立足本国税收优惠政策的缺陷与不足 ,指出我国应积极借鉴国外的成功经验 ,调整和完善企业流转税、所得税等征收政策 ,并积极运用R&D费用扣除、加速折旧、盈亏相抵等方法 ,对企业科研开发与高新技术中小企业给予特殊优惠 ,从而为中小企业的发展营造良好的税收环境更多还原

【Abstract】 s:In order to continuously develop Small&Medium sized Enterprises (SMEs), developed countries have taken a great number of effective measures in tax deduction. This paper classifies the tax deduction measures for SMEs in America, Germany, France and Japan, and analyzes the tax deduction policy′s characters in these countries. In view of China′s reality, it suggests that we should use foreign successful experience for reference, adjust and perfect the policy of VAT and income tax, and give advanced and innovative SMEs special attention. The authors hope that these ways can help to form a nicer environment for domestic SMEs.更多还原