中小企业已成为我国经济发展的重要力量和创新基础。国家颁布的多项税收优惠政策都着眼于提供良好的外部政策环境和减免税待遇,对培养中小企业内在的可持续发展能力不够重视。本文认为,应加大对中小企业特别是资本密集型中小企业在征收管理、融资方式、研发投入等方面的税收政策优惠力度,促使其可持续发展。 Small and medium-sized enterprises have become an important force and an innovation foundation for China’s economic development. A number of preferential tax policies promulgated by the state focus on providing a favorable external policy environment and tax reduction and exemption, and pay insufficient attention to cultivating the inherent sustainable development capability of SMEs. This paper argues that tax incentives should be given to small and medium-sized enterprises (SMEs), especially capital-intensive small and medium-sized enterprises (SMEs) in the aspects of collection management, financing methods, research and development investment and other aspects to promote their sustainable development.