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| 关于促进中小企业发展的税收政策思考 | |
| 引用本文： | 董再平. 关于促进中小企业发展的税收政策思考[J]. 广东经济管理学院学报, 2004, 19(1): 38-42 |
| 作者姓名： | 董再平 |
| 作者单位： | 广东经济管理学院,广东,广州,510400 |
| 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。 |
| 关 键 词： | 中小企业 税收政策 中国 发达国家 改革 就业 |
| 文章编号： | 1672-4100(2004)01-0038-05 |
| 修稿时间： | 2003-11-21 |
On taxation policies promoting development of medium and small-sized enterprises |
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| Dong Zai - ping. On taxation policies promoting development of medium and small-sized enterprises[J]. Journal of Guangdong Institute of Business Administration, 2004, 19(1): 38-42 | |
| Authors: | Dong Zai - ping |
| Abstract: | 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. |
| Keywords: | medium and small - sized enterprises part and role situation promotion |
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