中小企业作为一国经济的重要组成部分,在国民经济发展中具有非常重要的作用。各国政府都制定了许多优惠政策来促进中小企业的快速发展,其中税收政策就是一项重要内容。而我国促进中小企业发展的税收政策还存在许多问题,因此,应借新一轮税制改革和调整之机,进一步予以改进和完善。 As an important part of a country’s economy, SMEs play a very important role in the development of the national economy. Many governments have formulated many preferential policies to promote the rapid development of small and medium-sized enterprises, of which the tax policy is an important part. However, there are still many problems in China’s tax policy to promote the development of small and medium-sized enterprises. Therefore, we should further improve and perfect it with the new round of reform and adjustment of the tax system.