税收是国家组织财政收入的重要方式,是调节经济的杠杆,也是市场经济条件下,政府与企业联系的纽带。运用税收政策促进中小企业可持续发展,是世界各国的普遍做法。税收制度是一个国家或地区在一定的历史时期,根据自己的社会、经济和政治的具体情况,以法律、法规形式规定的各种税 Taxation is an important way for the state to organize its revenue, is the lever of economic regulation, and is also the link between the government and the enterprises under the market economy. The use of taxation policies to promote the sustainable development of SMEs is a common practice in all countries in the world. Tax system is a country or region in a certain historical period, according to their own social, economic and political conditions, in the form of laws and regulations of various taxes