To Promote The Development Of Small And Medium-sized Enterprises Of The Tax Law Questions

Development of the small and medium enterprises has a very important role in promoting economic development and employment channels.It is also an effective measure to promote industrial modernization. However, in the process of market competition the small and medium enterprises do not dominate the market. The small and medium enterprises are fighting the financial crisis, the most lacking is money, their needs most is tax cuts, and most want is a fair playing field and equal competitive position. The international financial crisis has brought China a great impact on the real economy, the external dimensions of high and labor-intensive small and medium enterprises particularly severely affected. Need tax to support the development of SMEs, and tax laws to promote SMEs development regulation issues. In order to strengthen China's accession to the WTO's competitiveness, especially against the negative effects of the current global financial crisis, playing a important role in promoting the sustainable development of China's economy. There are many imperfections of tax laws in our country, and the main body of legislation for SMEs is not unified, the goal of law-making is not clear, relatively simple policy measures; development of appropriate tax substantive law; did not improve the tax procedure law, how to re-thinking accurate positioning services, SMEs lack of procedural protection of the taxpayers. These all affect the healthy development of SMEs. We can learn from studying the tax law from abroad on the promotion of SMEs development theory of innovation, the whole text is divided into four parts. The first part outlines the SMEs tax theory; the second part is the innovation system of foreign tax laws; the third part of is the current legal system, our tax status in the context of tax legislation is inadequate; the fourth part is based on the advanced tax theory, giving some suggestions to optimizing our tax laws.