| 发达国家促进中小企业发展的财税政策及借鉴 |
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| 引用本文： | 黄爱玲.发达国家促进中小企业发展的财税政策及借鉴[J].税务与经济,2004(5):60-63. |
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| 作者姓名： | 黄爱玲 |
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| 作者单位： | 吉林财税高等专科学校,财税系,吉林,长春,130062 |
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| 摘 要： | 从发达国家的工业化进程看,财税政策对中小企业的发展起着举足轻重的作用。因此,我国应从以下几方面继续完善财税政策:鼓励中小企业的技术创新;加大财政对中小企业发展的资金融通援助力度;建立面向中小企业的政府采购制度,等等。
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| 关 键 词： | 中小企业 财税政策 技术创新 政府采购制度 |
| 文章编号： | 1004-9339(2004)05-0060-04 |
| 修稿时间： | 2004年4月5日 |
Finance and Taxation Policies and Lessons from Promoting the Development of the Medium- and- small Enterprises in the Advanced Countries |
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| HUANG Ai-ling.Finance and Taxation Policies and Lessons from Promoting the Development of the Medium- and- small Enterprises in the Advanced Countries[J].Taxation and Economy,2004(5):60-63. |
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| Authors: | HUANG Ai-ling |
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| Abstract: | From the industrial process of the advanced countries,financial policies has a very important role to the medium-and-small enterprises' development.Therefore,financial policies should be perfected from the following:ecourage the technological innovation of the medium-and-small enterprises;financing assistance of the enterprise development should be improved,the system of government procurement for medium-and-small enterprises should be set up,etc. |
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| Keywords: | medium-and-small enterprise finance and taxation policy technological innovation system of government |
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