扶持中小企业,中央财税政策再发力。落实财税政策,地方政府如何接力?最近,《国务院关于进一步促进中小企业发展的若干意见》(国发[2009]36号)(下称“《意见》”)发布。该意见要求加大对中小企业发展的财税扶持力度。前一阶段,更多的财政资金与信贷投入多为大企业所得。同时,对于中小企业的部分扶持措施并未落实到位,影响了政策的效果。融 Support for small and medium-sized enterprises, the central fiscal policy to make extra efforts. Recently, “Several Opinions of the State Council on Further Promoting the Development of Small and Medium-sized Enterprises” (Guo Fa [2009] No. 36) (hereinafter referred to as the “Opinion”) were released. The opinion calls for greater fiscal and tax support for the development of SMEs. In the previous period, more financial resources and credit were invested mostly in large-scale enterprises. At the same time, partial support measures for SMEs have not been put in place, affecting the effectiveness of the policy. melt