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国际金融危机背景下,我国出口型中小企业面临着前所未有的发展困境。政府应明确扶持出口型中小企业发展的税收政策着力点,并通过改革、调整与完善相关税收制度,促使其走上科学发展道路。
Under the background of international financial crisis, China’s export-oriented small and medium-sized enterprises are faced with unprecedented difficulties in development. The government should clarify the focus of tax policies that support the development of export-oriented small and medium-sized enterprises and push them to embark on the path of scientific development through reform, adjustment and improvement of the relevant taxation system.