During the past four decades of reform and opening up,SMEs have played a key role in the economic development at the current stage.At present,the number of enterprises in this country accounts for about 98% of the total number of enterprises,GDP accounts for more than 60%,and the country’s annual tax revenue.More than 50% of the total amount is created by small and medium-sized enterprises.More than 75% of the total employment in the whole society comes from SMEs.The development of SMEs has strongly promoted the rapid growth of China’s national economy.However,in recent years,due to the increasingly severe economic situation at home and abroad,international trade protectionism has risen.The development of SMEs in our country has also encountered unprecedented pressure.The specific performance of the rapid increase in production costs,sales and corporate profits continued to decline,there have been many companies operating in a loss situation,resulting in the closure of some small and medium-sized cities in the country.The problem is imminent.Under such circumstances,it is of great practical significance to study the countermeasures for supporting the development of small and medium-sized enterprises by fiscal and taxation policies and to promote the healthy development of small and medium-sized enterprises in Shenyang and complete the government work objectives of steady growth,structural adjustment,and development.This article summarizes the case of supporting the SMEs in the fiscal and taxation policies of the United States,the United Kingdom,and Japan and draws lessons from the successful experiences of these three countries.At the same time,the comparative research method,literature data method,and field investigation method were used to analyze the current financial and taxation policies supporting the development of SMEs in Shenyang,and to find out the fiscal and taxation policies to support the problems andconstraints in the development of SMEs in Shenyang City.Finally,a From the aspects of the implementation of fiscal policy and the actual needs of enterprises,the issue proposes fiscal and taxation policies to support the development of SMEs in Shenyang. |