培养中小企业核心竞争力的财税政策探讨——结合企业生命模型

中小企业在中国经济中占有重要的位置,国家也在财税政策上给予一定的支持,但是许多财税政策的出台是基于解决一定的社会问题,而非是完全立足于中小企业的生命特点,增强企业的核心竞争力,有针对性地出台支持政策,本文先介绍企业生命模型,而后借鉴国外增强中小企业核心竞争力的经验,最后分析中国的现状及提出一些改进意见。

Some Ideas About the Fiscal and Taxation Policy Enhancing the Key Competitiveness of Small and Medium -sized Enterprises-- with Regard to the Life Model of Enterprise

Small and medium-sized enterprises are very important for Chinese economy, and government has enacted some fiscal and taxation policies to support those enterprises. But a lot of fiscal and taxation policies which aim to strengthen the key competitiveness of enterprises are on the basis of solving certain social concern, not of the characteristic life of small and medium-sized enterprises. This article introduces the life model of enterprise first, and then uses the experience of strengthening the key competitiveness of small and medium-sized enterprises abroad for reference, analyses current situation in China and puts forward some improvement suggestions finally.