1.税收政策要向中小企业倾斜。(1)完善增值税。把增值税由生产型改为消费型,消除重复征税,降低企业税收负担,降低小规模纳税人的征收率,把工业企业和商业企业的征收率由现在的6%和4%分别降为4%和3%,以缩小增值税两类纳税人之间的税负差距。(2)改革企业 1. Tax policy to small and medium enterprises tilt. (1) improve the value-added tax. To change the VAT from production to consumption, to eliminate double taxation, to reduce the tax burden on enterprises and to reduce the collection rate of small-scale taxpayers, to reduce the collection rates of industrial enterprises and commercial enterprises from the current 6% and 4% to 4% and 3%, so as to narrow the tax burden gap between two types of taxpayers. (2) Reform the enterprise