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随着我国社会的发展和市场经济的进步,中小企业对我国整体经济建设和拉动城乡经济水平提高做出了越来越高的贡献。中小企业的发展离不开国家财政税收政策的扶持,合理的财政税收政策能够促进中小企业的健康和可持续发展,减少中小企业发展中的税收负担,为推动整体经济建起到更大的作用。现阶段我国的财政税收制度虽然加大了对中小企业发展的扶持力度,但细节上仍然存在一些不合理的问题。本文对国家财政税收制度对中小企业扶持的作用及存在的问题进行了分析,旨在找出更适合扶持中小企业发展的财政税收政策措施,为中小企业的健康发展提供税收政策上的合理扶持。
With the development of our society and the progress of the market economy, SMEs have made ever-increasing contributions to the overall economic construction of our country and the improvement of the urban and rural economy. The development of small and medium-sized enterprises can not be separated from the support of the national fiscal tax policy. Reasonable fiscal and taxation policies can promote the healthy and sustainable development of SMEs, reduce the tax burden on the development of SMEs and play a greater role in promoting the overall economy . Although China’s fiscal taxation system has increased its support for the development of small and medium-sized enterprises at this stage, there are still some unreasonable problems in the details. This article analyzes the function and existing problems of national fiscal taxation system on the support of small and medium-sized enterprises, and aims to find out the fiscal and taxation policies and measures that are more suitable for the development of small and medium-sized enterprises and provide reasonable support to the tax policies for the healthy development of SMEs.