西方国家促进中小盆业发展的财税政策美、英、法、日、德、加、韩、荷兰、丹麦等西方国家的中小企业占企业总数都达到了90％以上，有的达99％，如美国和德国等。这些国家为了促进中小企业发展，政府可以说是全力支持。它们除了从法律规范、级织管理机构、政策指导、金融政策、 Western Countries, Fiscal and Tax Policies Promoting the Development of Small and Medium-sized Ponds Small and medium-sized enterprises in the western countries such as the United States, Britain, France, Japan, Germany, Canada, South Korea, the Netherlands and Denmark account for more than 90% of the total number of enterprises and some reach 99% United States and Germany. In order to promote the development of SMEs in these countries, the government can fully support it. In addition to their legal norms, organizations and organizations, policy guidance, financial policy,