摘要改革开放以来，我国中小企业飞快发展，快速壮大，中小企业在促进经济增长、提供就业机会与岗位、进行技术革新、保障财政收入等方面发挥着重要作用。无论是国家还是部分地区，都要依赖中小企业的支持，达到提高经济水平和加快发展速度的目的，但在经济生活中的中小企业本质上是弱势群体,不仅资金、资源、人才等生产要素缺乏,还面临大企业实施垄断行为和中小企业之间不正当竞争行为的双重市场压力, 缺少对市场权益保障，因此全面的大力鼓励和支持发展中小企业是目前我国政府的一项重要举措。本论文从中小企业税收政策的基本概念与影响中小企业的政策入手，通过对税率和税收优惠政策的研究，对现行中小企业税收政策的影响的分析，找出政策理论上和实践中存在的问题，借鉴外国税收优惠政策实施现状与特点，汲取经验，为我国中小企业的可持续发展提出有针对性的，符合我国国情的对策建议，协助完善我国税收政策体系。45007
毕业论文关键词：中小企业；税收优惠政策；发展
Abstract Since the reform and opening up of China, the development of SMEs is increasing rapidly. small and medium-sized enterprises has played an important role in accelerating the growth of economy and the innovation of technology ,it also helps to add the taking up an occupation post, supplies more and secures the fiscal income tax.
 But SMEs to be 1iving in the economic life inborn is “Feeble force colon” distinguishing feature. Not only embodied in the lack of factors of production such as capital, resources, personnel etc, but also facing the dual market pressure from the monopolistic behavior by large enterprises and unfair competition between itself. the lack of protection of market rights. Therefore, Supporting the development of the SMEs from various aspects vigorously as an important policy of the government.
In this paper, it starts with the basic concept of tax policy and the influence of SMEs, through the research on the tax preferential policy. Analysis of the deficiencies and disadvantages of SMEs, Conclude the policy effect of tax and the defect of policy at present. In order to the sustainable development of medium-sized of our country. Depend on the useful experience of foreign countries, proposing of tax Policy ideas.
Key words： The small and medium-size enterprise；The preferential tax policy； Development
目    录
摘    要Ⅰ
AbstractⅡ
一、税收政策理论分析1
㈠ 税收政策的概念1
㈡ 税收政策对中小企业的积极影响 1
二、中小企业税收政策的现状及问题分析3
㈠ 我国中小企业现状与问题3
㈡ 我国中小企业税收优惠政策的现状与问题4
三、国外中小企业税收政策的经验与启示6
㈠ 国外税收优惠政策特点6
㈡ 国外税收优惠政策对我国的启示7
四、完善我国中小企业税收政策的对策措施7
㈠ 提供法律保障7
㈡ 明确税收优惠政策目标8
㈢ 明确优惠对象8
㈣ 税收优惠方式多样化8
㈤ 规范管理体制，提供优质服务9
五、结语9
参考文献10
致    谢11
 中小企业税收政策研究
中小企业具有分布范围广、提供就业机会大、经营机制运营灵活、成本低、应变能力强和促进科技进步等特点,在促进经济发展和促进就业方面发挥着无可替代的作用。在我国，中小企业可以增加市场经济活动，增长活力，有效地推动社会经济的发展，具有重要的经济和社会地位。研究专门针对中小企业的税收政策可以查漏补缺，有助于我国税收理论体系得以全方位的完善，从而解决中小企业税负重的问题，促进经济发展。 中小企业优惠税收政策研究:http://www.youerw.com/kuaiji/lunwen_46268.html