金融危机后,我国中小企业普遍面临严峻形势,原有的税收扶持政策已显不足.该文在分析国内外中小企业税收政策的基础上,提出解决我国中小企业困境的若干政策建议,即完善鼓励中小企业的税收优惠政策体系、优化对中小企业的税收征管和服务措施、搭建对中小企业法律支持的立体架构.“,”The development of Small-and-medium-sized enterprises (SMEs) in China has been confronted with enormous difficulties since the breakout of financial crisis. Thus current tax incentive policies for SMEs have become inadequate. By analyzing tax incentive policies for SMEs at home and abroad, this paper proposes some policy suggestions to solve the predicament in development of SMEs, including: perfecting tax incentive policies for the development of SMEs, optimizing tax collection and administration and tax service toward SMEs and establishing a legal system to support SMEs.