| 国外中小企业税收政策及其对我国的启示 |
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| 引用本文： | 张秉福.国外中小企业税收政策及其对我国的启示[J].生态经济(学术版),2006(10):452-454. |
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| 作者姓名： | 张秉福 |
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| 作者单位： | 山东科技大学文法系 山东泰安271019 |
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| 摘 要： | 在对中小企业的税收支持方面,各国的具体做法虽然各有千秋,但总体而言,还是存在比较大的相似性。我们应借鉴国外的相关做法,结合我国的具体国情,从税收制度和税收管理两方面入手,进一步改革和完善扶持中小企业的税收政策。
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| 关 键 词： | 中小企业 税收政策 国外经验 启示 |
Medium and Small Sized Business' Tax Policy in Foreign Country and Its Revelation to China |
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| ZHANG Bing-fu.Medium and Small Sized Business'''' Tax Policy in Foreign Country and Its Revelation to China[J].Ecological Economy,2006(10):452-454. |
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| Authors: | ZHANG Bing-fu |
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| Abstract: | Though every country has different ways of tax supporting on medium and small business,in short,there also exists large similarity.We should learn its related methods from the foreign country connect with our real situation of our country, carry out it from tax system and administration,further reform and perfect tax policy to support medium and small sized business of our country. |
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| Keywords: | medium and small business tax policy foreign experience revelation |
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