Research On Tax Of The Small And Medium-sized Enterprise

Since the practice of Reform and Open-door police, small and medium-sized enterprises(SMSs) has played an important role in accelerating the growth of economy and the innovation of technology, it also helps to add the taking up an occupation post, supplies more and secures the fiscal income tax. But SMSs to be living in the economic life inborn is "Feeble force colony" distinguishing feature. Therefore, supporting the development of SMSs in all aspects is one of the important policies of our government at present. The role of tax policy is protruding of all the policies.This text focuses on the tax policies of supporting the development of SMSs, but it doesn't confine to the narrow scope of tax privilege, but has considered the SMSs' own inferior scale, the appropriation of tax regulation, industrial direction awaits, and referring other countries' experiences. To establish SMSs' tax policy setup of our country should cloud agile diversified policy measure and complete policy substance, the tax policy supplies the all direction support to the development of SMSs.The paper first analyzes the import role of the small and medium-sized enterprise in securing society obtain employment, promoting the development of economy, promoting the innovation of technology, stabilizing fiscal revenue and expenditure, analyzes the current situation and problems of the SMSs themselves. Then the paper illustrates the tax lever' adjusting function on the small and medium-sized enterprise from economic point, and states the fault and defect of the tax policies that are currently used for SMSs, and chiefly elaborates the defect of tax privilege, the added-value taxation and the income taxation in detail. The paper by giving some representative practices of developed countries to adopt summarized common and beneficial experiences in the process of using tax policies to developing SMSs. From the point of the tax privilege, the added-value taxation and the income taxation, the paper put forward to some advice to adjust and perfect the tax policies, which should be chosen for the development of small and medium-sized enterprise.