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对于中小企业在税收上给予一定的优惠是各国支持和保护中小企业发展的通行做法。我国目前虽然有一些以中小企业作为主要受惠对象的税收减免政策,但还不够规范化、系统化。今后应逐步建立起统一明确的以中小企业为受惠对象的税收优惠政策。中小企业税收优惠政策的制定要体现企业
For tax incentives for SMEs to give certain benefits is the national practice to support and protect the development of SMEs. Although at present there are some tax relief policies in the major beneficiaries of SMEs, our country is not yet standardized and systematic. In the future, we should gradually establish a uniform and definite tax preferential policy for small and medium-sized enterprises as beneficiaries. Tax incentives for SMEs should be formulated to reflect the business