给中小企业以一定的税收优惠是西方各国普遍采用的扶持中小企业的政策措施。纵观各国的历史，中小企业发展及其所在地取得的巨大成就都是与政府采取的积极政策尤其是税收政策分不开的。英国是世界上最早实现经济现代化的国家，中小企业所占的比例较高；美国虽然是个超级经济大 To SMEs with certain tax incentives are widely adopted by Western countries, policies and measures to support SMEs. Looking at the history of all countries, the great achievements made by the development of small and medium-sized enterprises and their locations are inseparable from the positive policies adopted by the government, especially the taxation policies. Britain is the earliest country in the world to achieve economic modernization with a high proportion of SMEs. Although the United States is a super-economy