促进辽宁中小企业发展的财税政策分析

针对辽宁中小企业发展中资金的紧张问题，采用规范研究方法，指出财政性资金支持中小企业的整体效果不明显、信贷支持力度不够和税收优惠政策体系不完善等问题，提出了加大财政支持力度、完善面向中小企业的政府采购制度以及规范和清理有关中小企业的税费制度等建议。研究结论对完善支持中小企业发展财政体系具有指导意义。

Analysis of tax policies for promoting the development of small and medium-sized enterprises in Liaoning Province

In this article, the author analyzes the current situation in small and medium--sized enterprises in Liaoning Province, that is, they are short of funds. Then the author uses standard research method and points out there are some problems in taxation policies such as： financial support is not obvious, loan support is not sufficient and taxation preferential policies are not perfect. Therefore, the author gives the following suggestions： strengthen financial support, perfect the government procurement systems in enterprises and clear systems of taxation fees. All of these provide guiding significance for enterprises to develop financial systems.