摘要
中小企业在我国经济社会生活中的地位和作用日益增强 ,已成为支撑我国经济发展的重要力量之一 ,应通过税收政策扶持和促进其发展。具体措施包括 :建立和规范中小企业税收优惠的法律、法规 ;提供政策咨询 ,加强税收服务 ;拓宽融资渠道 ,鼓励中小企业投资 ;
The medium-and-small size enterprises,which is becoming more and more important in our economic society,have grown up in our economic development.They should be promoted by the tax policy.For example,set up and regulate the laws and codes of the tax preferences to the medium-and-small size enterprises,offer the policy consultation,strengthen the tax service,broaden the financial channel and encourage the investment of the medium-and-small size enterprises,etc.
出处
《税务与经济》
CSSCI
北大核心
2003年第2期53-55,共3页
Taxation and Economy
关键词
中小企业
发展
税收政策
the medium-and-small size enterprises
tax policy
tax preference
