科技型中小型企业在我国国民经济中发挥着越来越重要的作用,在建设创新型社会的时代更是如此。然而,作为中小企业,其本质是弱质和不稳定的,在与大企业的激烈竞争中往往处于劣势地位,需要得到政府的特别支持。对中小科技企业的财税支持,发达国家已有相对较为完善的政策支持体系,我国虽然也制定了一些财税支持政策和措施,但与发达国家相比还有较大的差距,因而有必要进一步完善财税政策,给予中小科技企业更有力的支持。 Small and medium-sized technology-based enterprises play an increasingly important role in the national economy of our country, especially in the era of building an innovative society. However, as a small and medium-sized enterprise, its essence is weak and unstable. It is often in a disadvantageous position in fierce competition with large enterprises and needs special support from the government. For the fiscal and tax support for small and medium-sized science and technology enterprises, the developed countries already have relatively complete policy support systems. Although China has formulated some fiscal and tax support policies and measures, there is still a big gap compared with developed countries and it is necessary to further improve Fiscal and tax policies to give SMEs a more powerful support.