Research On Tax Legal Problems Of Accelerating Small And Medium-Sized Enterprise's Development

Small and medium-sized enterprises (SMEs) play a very important role in national economy rise and harmonious society construction. SMEs' development can improve the market competition environment, ease employment press, speed up agriculture modernization. So the government trys hard to promote SMEs development However, SMEs are in a weak place of market competition. They need help from the government. And taxation preference policy is a direct way to can lessen SMEs' burden. Law is safeguard of the policy. So it has much meaning to study legal problems of taxation preference toward SMEs. This paper tries to probe legal problems of SMEs' taxation preference and discover the countermeasures.The paper first reviews legal system status quo of SME's promotion in China and analyze it's rationality, possibility and limitations. Second, the paper compares the taxation preference law toward SMEs in other countries, and tries to use the experience of other countries for reference. At last, the paper puts forward suggestions to improve the legal system of taxation preference toward SMEs.