经过改革开放至今近30年的发展,中小企业在四川省的经济发展中已起着举足轻重的作用,成为不可或缺的中坚力量,逐渐受到学术界的广泛关注。但是自1994年以来四川省中小企业的企业所得税的税负处于怎样一个水平,表现出怎样的特征等一系列有关税负问题的研究却鲜有人问津。本文主要是从调研的数据分析出发,探讨相关问题,填补前人的研究空白。 After nearly 30 years of reform and opening up, small and medium-sized enterprises have played an important role in the economic development of Sichuan Province and become indispensable backbone forces, attracting widespread academic attention. However, since 1994, SMEs in Sichuan Province, the corporate income tax burden at what level, showing what kind of characteristics and a series of studies on the tax burden few people pay attention to. This article is mainly from the research data analysis, explore related issues, to fill gaps in previous studies.