摘 要 近几十年来世界经济发展的事实证明，无论是发展中国家，还是发达国家，中小企业都是国民经济发展的生力军之一，在一定条件下中小企业具有大企业所难于替代的竞争优势。改革开放以来，我国中小企业在促进经济稳定增长、缓解就业压力、拉动民间投资、优化经济结构等方面均发挥了重要作用，然而，我国中小企业是一个弱势群体，在其发展中仍面临着许多问题，所以，中小企业欲在竞争中立于不败之地并获得快速发展，除其自身不断科技创新、强化管理之外，政府还必须为中小企业提供和完善哪些必要的税收、金融等政策支持呢？这既是现实中的热门话题，也是本文立论的出发点。 文章首先论述了中小企业的界定标准及其作用，在阐述发展中小企业相关理论的基础上，剖析了我国中小企业的发展现状及其原因；其次，针对我国目前实施的中小企业的具体税收政策及其缺陷进行了全面阐述；再次，在借鉴国外几个主要发达国家发展中小企业的税收政策经验的基础上，提出了促进我国中小企业快速发展的税收政策的定位原则及具体措施。笔者认为：科学界定对中小企业税收优惠的范围，明确税收优惠的政策目标，改革和完善增值税、所得税制度，规范对中小企业的收费，开征环境保护税，不断优化对中小企业的税收管理服务体系，切实解决好中小企业融资难的问题，对于提高中小企业的整体素质和综合竞争能力是至关重要的。最后文章提出了创建良好制度环境、加大金融政策扶持、完善社会化服务体系等促进中小企业发展的相关配套措施。 本文在前人研究成果的基础上提出的创新点是：一是提出了完善增值税两种纳税人的认定标准，在现行划分标准上增加一个行业标准；将小规模纳税人的征收率从6%和4%分别降为4%和3%；完全实现增值税转型之前，在一部分鼓励发展的行业，如高新技术产业等先行实施增值税转型，允许抵扣当年全部购进的固定资产所含税款，对于制度实行前2年内购进的固定资产所含税款允许扣除；慎重扩大增值税的征税范围，先将增值税运行中矛盾较突出的交通运输业、建筑安装业纳入增值税的征税范围，其它行业待增值税转型改革完成后再进行改革。二是主张内、外资企业所得税统一后基本税率由33%降为25%，对利润少的中小企业实行优惠税率，从目前的27%和18%分别降为15%和10%；适当提高所得税税前列支的公益性捐赠限额并允许超限额部分向后结转一定年限；中小企业税前扣除的工资应以实发工资为准；三是建议开征环境保护税，其税率按照排污量的大小设计为差别定额税率。 关键词：中小企业 税收优惠政策 选择 Abstract With the carrying out of the opening policy, the small-sized and middle-sized enterprises have played an important part in promoting steady economic development, alleviating employment pressure, encouraging local investment and optimizing the economic structure. However, small-sized and middle-sized enterprises are a small and weak group. They are still facing many problems, in the process of development. In order to promote their development, what tax and financial support should our government provide them? This is not only a hot topic in reality, but also the starting point of this paper. Firstly, this paper discusses the defining standard and function of small-sized and middle-sized enterprises, analyses their development on the basis of concerning theories. Secondly, this paper makes a systematic exposition on specific tax policies implemented on small-sizes and middle-sized enterprises and their shortcomings. Thirdly, by using the experience of tax policies of several developed countries, this paper puts forward the orientating rules and specific measures of tax policies to promote small-sized and middle-sized enterprises. At last, this paper advances complete measures of promoting small-sized and middle-sized enterprises, which focus on creating good systematic environment, strengthening financial policy support and perfect socialized service systems. Based on the research results of predecessors, this paper proposes some new points. First, it puts forward the perfect defining standard of two kinds of tax payers of value added tax, adding a new trade standard-cutting down the rate levied on small-scale tax payers of from 6% and 4% and 3%. Before carrying out the reform of value added tax, in some businesses which we encourage to develop, such as new & hi-tech businesses, we can carry out the reform of value added tax first, allowing to deduct the tax for fixed assets which are bought in the current year or two years before the reform. The levying scale of value added tax can be cautiously enlarged. Firstly, we bring some businesses, such as communications and transportation, construction and installation, in which there are protruding contradictions in carrying out value added tax, into levying scope. Other businesses will be reformed after this. Secondly, this paper advocates that basic tax rate be cut down from 33% to 25% after the income tax is levied at the same rate in both domestic and foreign enterprises. It suggests establishing preferential rate to low-profit small-sized and middle-sized enterprises, cutting down the rate from cur 目 录 第一章 中小企业发展理论及我国中小企业现状分析 1 第一节 中小企业的界定及其作用 1 第二节 重视发展中小企业的理论 6 第三节 我国中小企业的发展现状及原因分析 8 第二章 我国现行发展中小企业的税收政策分析 13 第一节 税收政策对中小企业发展的影响 13 第二节 我国现行中小企业的具体税收政策 14 第三节 我国现行中小企业税收政策的缺陷分析 18 第三章 国外促进中小企业发展的税收政策借鉴 22 第一节 国外促进中小企业发展的税收政策分析 22 第二节 各国发展中小企业的税收政策的特点分析 24 第四章 促进我国中小企业快速发展的税收政策选择 26 第一节 税收政策在我国中小企业发展中的定位原则 26 第二节 促进我国中小企业快速发展的税收政策选择 28 第三节 促进中小企业发展的相关配套措施 35 结束语 37 参考文献 38 后 记 40