The Research About Perfect Our Country Small And Medium-sized Enterprises Preferential Tax Policy

The development of small and medium-sized enterprises is more and more important to the national economic development.More and more government realised the important of SMEs,thus it can be seen that small and medium-sized enterprises have begun to come to the center of economic development as an important force.Our country's development of the economy is related to the development of small and medium-sized enterprises.And it also makes contribution to our finance and taxation.It can help to promote employment,balance regional distribution of the economy and coordinate economic.SMEs bring us a lot of benefits,but there are also deficiencies.For example,their scare are small,lacking support of policy,tax burden is too high and so on,which make the survival of SMEs threatened.The government uses the tax as a method to coordinated economic and implements policy support.The effectiveness of tax incentives can significantly reduce the burden on enterprises,promote enterprises to release more vitality.As a result,government should pay attention to SMEs,provide them with more preferential policy to adapt the fierce social competition.How to use tax leverage to promote SMEs' development is need to further research.This paper through introduces the theoretical basis of tax,discuss about the promotion mechanism of tax on SMEs.Analysis the reason of the current position faced,put in order our country's preferential tax policy and find deficiency.Combined with advanced foreign countries'experience,improve the preferential tax policies for small and medium enterprises in China.In order to help small and medium-sized enterprises solve difficulties and have long-term development.