The Thoughts on Tax Policy for Promoting the Development of SMEs

Abstract

SMEs are an important pillar of China's economic development, But now, our tax system in SME development is lagging behind, Including tax support system is not perfect, departments regardless the difference between cost and tax on practice and the tax service system cannot keep up with other issues, create an enabling system of tax incentives for SME development, distinguish the cases of tax and fees at different situations and establish green tax services channel for SMEs.