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中小企业集合债是解决我国中小企业融资难问题的一种新型融资模式。本文在阐述中小企业集合债现状的基础上,提出了促进我国中小企业集合债发展的财税政策取向。
The debt collection of SMEs is a new financing model to solve the financing difficulties of SMEs in our country. On the basis of expounding the status quo of the collective debt of SMEs, this paper puts forward the fiscal and taxation policy orientation of promoting the development of the collective debt of SMEs in our country.