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《Taxation Research》 2011-06
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Fiscal and Tax Policies for Promoting the Development of SMEs in Post-crisis Era

Gu Shengzu,Yang Wei and Li Hongbin  
At present,small-and-medium-sized enterprises(SMEs) in China are faced with several predicaments,such as rise of financing difficulties,increase of production costs,shrinkage of demand and decline in net profit.To solve those problems,the SMEs have to adjust development strategy and accelerate transformation upgrade on one hand.On the other hand,fiscal and tax policies should be implemented to encourage entrepreneurship,promote technological innovation,expand SMEs' market demand and increase financial supports for SMEs.
【CateGory Index】: F812.42
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