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《Commercial Research》 2005-14
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The Impact of Tax Policiesfor SMEs in Advanced Foreign Countries

YANG Yang,DU Jian(Graduate Section,South-west Finence University,Chendu,Sichuan 610074,China)  
The SMEs play an important role in promoting the economic growth,alleviating the increased employment pressure,enhancing fiscal revenue,as well as maintaining the stability of the whole society.Nowadays The developed countries pay much attention to small and medium-sized enterprises and take many tax revenue incentive measures to support its development.In correspondence, there still exist some limitations on the policies for Chinese small and medium-sized enterprises,which need draw lessons from the tax revenue incentive measures of those advanced countries to adjust the present policies,strengthen the tax revenue supporting dynamics and improve the tax revenue service to the small- and medium-sized enterprises.
【CateGory Index】: F811.4
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