我国中小企业在国民经济发展过程中扮演越来越重要的角色,但大部分中小企业在激烈的市场竞争中面临着巨大压力,现有对中小企业的扶持性税收政策尚存诸多不足。本文从中小企业面临的问题与现行税收政策存在的不足两个方面出发,提出了完善促进中小企业发展的税收政策与相关建议。 China’s small and medium-sized enterprises (SMEs) play an increasingly important role in the process of national economic development. However, most SMEs are under tremendous pressure in the fierce market competition. There are still many deficiencies in the existing supportive tax policies for SMEs. Based on the problems faced by small and medium-sized enterprises (SMEs) and the existing problems of existing tax policies, this paper proposes tax policies and related suggestions to improve the development of SMEs.