摘要
中小企业在我国的经济生活中扮演着越来越重要的角色,已成为我国经济发展的重要力量。本文通过介绍发达国家中小企业税收征收政策,分析了我国现行中小企业税收政策的缺陷,并指出了改革和完善的方向。
Medium and small - sized enterprises play a more and more important role in the national e-conomy in China. They have become an important part of the national economy. The paper introduces the taxation policies of developed countries on medium and small - sized enterprises, analyzes the defects of our country's taxation policies on medium and small - sized firms and puts forward countermeasures.
出处
《广东经济管理学院学报》
2004年第1期38-42,共5页
Journal of Guangdong Institute of Business Administration
关键词
中小企业
税收政策
中国
发达国家
改革
就业
medium and small - sized enterprises, part and role, situation, promotion