摘要
本文介绍了发达国家鼓励小企业发展的税收规定及特点,并就利用税收优惠促进我国小企业的发展,提出了具体的税收政策建议。
This paper introduces tax regulations encouraging the development of small enterprises in the developed countries and summarizes its characteristics, and puts forward specific tax policy suggestions for encouraging the development of small enterprises in China by using tax preference.
出处
《涉外税务》
北大核心
2012年第9期24-27,共4页
International Taxation In China
关键词
发达国家
小企业
税收优惠
Developed countries Small enter-prise Tax preference
