随着市场经济的不断深入发展,中小企业日益繁荣,在我国国民经济中占有重要地位。然而我国现行的一些财政税收制度与政策已经不再适应当前中小企业的发展,需要进行制度创新与改革。论文结合笔者研究,从财政税收制度创新的内容与意义入手,探讨了财政税收制度创新对中小企业的影响。 With the continuous deepening of the market economy, SMEs have become increasingly prosperous and occupy an important position in our national economy. However, some current fiscal taxation systems and policies in our country no longer meet the needs of the current development of small and medium-sized enterprises, and need institutional innovation and reform. Based on the author’s research, this dissertation begins with the content and significance of the innovation of fiscal taxation system, and explores the impact of fiscal taxation system innovation on small and medium-sized enterprises.