摘要
中小企业在一国经济发展中起着举足轻重的作用 ,借鉴发达国家运用财税政策扶持中小企业发展的成功经验 ,了解我国中小企业发展的现状和不足 ,运用财政担保、财政贴息增大对中小企业的融资力度 ,建立健全政府采购制度及社会保障体系 ,规范税收制度。
Small companies have an important effect on the country's economy development.On the base of introducing suceessful finance and tax policies applying to small companies,the article analyzes the defects facing to our country's small companies in the course of developing,then puts forward a series of suggestions to solve the difficulties above.
出处
《山西财政税务专科学校学报》
2003年第1期48-52,共5页
Journal of Shanxi Finance & Taxation College
关键词
财政贴息
财政担保
政府采购
税收制度
finance subsidy
finance guarantee
government purchase
tax system
