Tax Policy Research On Promoting The Development Of Small And Medium-sized Enterprises In Northeast China

The SMEs (small and medium-sized enterprise) is playing the decisive role in the region economy promotion. In Northeast China the questions are prominent,the scale of the SMEs is small, its economic output is insufficient, its competitive ability is difference, its technological innovation ability is weak, the industrial development is not balanced, the tax revenue bears is heavier, the policy service system is imperfect, and so on .The development questions of the SMEs does not be solved, is unable to realize comprehensively the promotion in the northeast old industrial base . This article revolves the question, how does to use the tax policy method to promote the development of the SMEs in Northeast China, utilizes the methods of real diagnosis analysis, standard analysis, contrast research and logical induction, has carried on the system analysis to the present situation and the existence questions of the SMEs in Northeast China, and proposes the tax policy measures of promoting the SMEs development in Northeast China.The article first from about the SMEs elementary theory, unifies the SMEs importance in northeast economy promotion, then explains the vital significance of the SMEs tax policy question research; Next in the foundation of carrying on the real diagnosis, the comparative analysis to the present situation of the SMEs development in northeast economy promotion, points out the existence questions; Then analies the international and domestic tax policy methods of promoting the SMEs development; Finally proposes the tax policy suggestions of promoting the SMEs in Northeast China.