| 支持中小企业发展的所得税政策之国际比较和借鉴 |
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| 引用本文： | 内蒙古自治区地方税务局课题组,赵秀华,姜国君. 支持中小企业发展的所得税政策之国际比较和借鉴[J]. 涉外税务, 2010, 0(2) |
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| 作者姓名： | 内蒙古自治区地方税务局课题组 赵秀华 姜国君 |
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| 摘 要： | 鉴于中小企业在国民经济中的地位及其自身的缺陷,许多国家都通过税收优惠政策,尤其是所得税优惠政策来扶持和引导中小企业的发展。本文对当前我国中小企业面临的困难和问题进行了分析,并对世界各主要国家支持中小企业发展的企业所得税税收优惠政策进行了梳理,最后结合我国实际情况和现行的所得税政策,提出了支持我国中小企业发展的企业所得税优惠政策建议。
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| 关 键 词： | 中小企业 企业所得税 优惠政策 |
International Comparison of Income Tax Policies Supporting the Development of the Small and Medium-sized Enterprises and Their Implications |
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| A Research Group from Local Tax Bureau in Inner Mongolia Autonomous Region. International Comparison of Income Tax Policies Supporting the Development of the Small and Medium-sized Enterprises and Their Implications[J]. International Taxation In China, 2010, 0(2) |
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| Authors: | A Research Group from Local Tax Bureau in Inner Mongolia Autonomous Region |
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| Abstract: | In view of the status of small and medium-sized enterprises (SMEs) in national economy and their limitations, preferential tax policies, especially preferential income tax policies, are usually attracted in supporting the development of SMEs in many countries. This paper analyzes difficulties and issues facing by SMEs in China, summarizes preferential income tax policies supporting the development of SMEs in main countries around the globe. Finally, some suggestions are put forward to perfect preferential i... |
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| Keywords: | Small and medium-sized enterprise Enterprise income tax Preferential policy |
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