中小企业量大面广,覆盖国民经济各个领域,是最富活力的经济群体。它是推动国民经济发展、构造市场经济主体、促进社会稳定的基础力量,特别是在确保国民经济适度增长、缓解就业压力、实现科教兴国、优化经济结构等方面均发挥着越来越重要的作用。安徽作为一个传统农业大省要想实现在中部率先崛起的发展目标,就必须充分认识到中小企业对经济社会发展的积极影响,并由此制定政策措施鼓励中小企业快速发展。本文拟在借鉴香港特别行政区(以下简称香港)扶持中小企业发展的经验基础之上,结合安徽中小企业发展实际,提出支持中小企业发展的财税政策。 The vast amount of small and medium-sized enterprises, covering all areas of the national economy, is the most dynamic economic group. It is playing a more and more important role in promoting the development of the national economy, constructing the main body of the market economy and promoting social stability, especially in ensuring the moderate growth of the national economy, alleviating the pressure of employment, rejuvenating the country through science and education, and optimizing the economic structure . As a major traditional agricultural province, Anhui needs to fully understand the positive impact of SMEs on economic and social development if it wants to achieve its first development goal in Central China. Therefore, it is necessary to formulate policies and measures to encourage the rapid development of SMEs. Based on the experience of supporting the development of SMEs in Hong Kong (hereinafter referred to as Hong Kong), this paper proposes to put forward the fiscal and tax policies that support the development of SMEs based on the development of SMEs in Anhui Province.