中小企业面广量大,是实体经济的重要组成部分,为社会提供了大量的就业岗位和财税收入。昆山作为全国最发达的县级市,其中小企业发展在全国具有一定的典型性。本文首先分析了当前昆山市中小企业发展面临的困境,接着简要回顾了现阶段昆山财税支持中小企业发展存在的不足.最后就如何促进中小企业转型发展提出了财税政策建议。 As a large and large-scale enterprise, SMEs are an important part of the real economy and provide a large number of jobs and taxes for the community. As the most developed county-level city in Kunshan, its development of small and medium-sized enterprises in the country has certain typical features. This paper first analyzes the current difficulties in the development of SMEs in Kunshan City, and then briefly reviews the shortcomings of the development of SMEs in Kunshan at this stage.Finally, this paper puts forward some fiscal and taxation proposals on how to promote the transformation and development of SMEs.