Medium-sized and small enterprises(SMEs) is an important part of the national economy, taking an important position in countries all over the world. As the largest developing country in the world, SMEs in China is more important and outstanding. In the year2011, the number of SMEs had been taken up over99%of the total number of Chinese enterprises, created60%GDP and80%employment in city zones. Although SMEs is so important to China, the nation doesn’t have a consummate finance and taxation legal system to support.Research developed countries in the world, they all have problems in developing SMEs, like the low level of technical merit, the low labor productivity, the lack of capacity of competition, and hard to get financing. So every country need to build a consummate finance and taxation legal system to support the development of SMEs.Since China’s reform and opening-up, marketization is moving forward, however, legal system is still falling behind. Few researches are about supporting SMEs by building the finance and taxation legal system. This article will analyze the relationship between the finance and taxation legal system and SMEs, center on supporting SMEs’development by finance and taxation legal system, combining the theories of economics, economic law, and tax law, according to China’s national conditions and international experiences, find out a way to improve the legal system.First to making the laws to support the SMEs in China to become a system, including special fiscal funds, financing, social security services, credit guarantee system for SMEs, and the government procurement system. Second to consummate the preferential tax policy for SMEs. And last to enhance the guidance quality of the finance and taxation policy, to make sure the development of SMEs tally with the goal of China’s new request for knowledge economy and green economy. |