新企业所得税对中小型企业的影响及对策

2008年开始实施的新所得税在为中小型企业创造公平的税收环境、降低中小型企业税收负担、促进中小型企业创新等方面发挥了积极作用。但是在实施过程中也出现了部分小型微利企业税收负担上升、中小型企业融资缺乏税收政策支持、企业业主税收负担过重和西部地区难以享受高新技术企业政策优惠等问题，为促进中小型企业的发展，应进一步完善当前的税收政策。

Influence of New Enterprise Tax on Small and Medium-sized Enterprises and Countermeasures

The NET （New Enterprise Tax） came into effect in 2008, and had played a positive role in creating fair tax-environment, cutting down the tax burden and inspiring the creativeness of SMEs （Small and Medium Enterprises）. But we are still facing the problem including higher tax burden for meager-profit enterprises, lack of tax support for SMEs in financing, high tax burden for SMEs＇ owners, and hardness for western region SMEs to enjoy preferential policy for high-tech high-technology. So, in order to promote the development of SMEs, the current tax policy should be further perfected.