现代企业的两重结构中,中小企业成为市场经济主体的重要组成部分,是国民经济发展的强劲动力。由于中小企业自身的特殊性,经济规模小、竞争力弱、抗风险性差等因素,中小企业发展面临诸多难题。其中,沉重的税收负担严重制约中小企业生产和发展。为扶持中小企业发展,各国均通过立法给予税收优惠。税收优惠是一种利益让渡,有悖于税收公平原则,因此,本文认为有必要从税法学视角探讨中小企业税收优惠法律制度的正当性。 Among the dual structure of modern enterprises, small and medium-sized enterprises have become an important part of the main body of a market economy and are a powerful driving force for the development of the national economy. Due to the particularity of small and medium-sized enterprises, small scale of economy, weak competitiveness and poor anti-risk factors, the development of SMEs faces many problems. Among them, the heavy tax burden severely restricts the production and development of SMEs. To support the development of small and medium-sized enterprises, all countries have adopted tax concessions through legislation. Tax concession is a transfer of benefits, contrary to the principle of tax fairness, therefore, this paper considers it necessary to explore the legitimacy of the tax concession law system for SMEs from the perspective of tax law.