摘 要
经过 30 多年的发展，我国的中小企业已经成为国民经济活动中的重要组成
部分，他们安置了大量劳动力，提供了更多的工作岗位，也为地区经济发展做出
了贡献，但是随着国际经济环境的持续恶化，国内经济发展势头放缓，中小企业
面临的国内外竞争日趋激烈。对中小企业来说，融资难的问题也越来越困扰其发
展和壮大，而在长期的发展过程中，大部分中小企业只顾效益和利润的增加，对
于企业管理和运营重视度较低，使得中小企业在所面对的困境之前越来越难以从
容发展。

在这一背景下我国不仅将面向中小企业的结构性减税作为应对全球性金融
危机的重要方法，而且将其视为改进经济结构与税制结构之所需。本文首先分析
了结构性减税的含义和特征，阐述了我国实施结构性减税政策的必要性；其次是
对我国的中小企业的发展现状和发展中出现的各种问题进行了分析，讨论了我国
对中小企业实施的税收优惠政策及其存在的问题，从而阐明对中小企业进行结构
性减税的重要意义；最后，本文提出了保障我国中小企业的可持续健康发展的结
构性减税措施的制定原则，即合理界定中小企业的范围的原则、遵循税收中性和
税收调控的原则、结构性减税政策适度原则，根据这三个原则，从企业所得税、
增值税和其他税收政策方面制定了我国中小企业进行结构性减税的具体措施，并
从中小企业本身和政府部门两种角度提出了保障中小企业结构性减税措施实施
的对策和建议。本文为我国制定符合国民经济发展和中小企业现状的结构性减税
措施提供了可借鉴的参考，对我国中小企业税收优惠政策的制定和实施具有一定
的参考意义。

关键词：中小企业 结构性减税 税收优惠政策 科技创新
II

Research on structural tax reduction policy of supporting
the development of small and medium enterprises
Abstract
After 30 years of development, China's small and medium-sized enterprise has
become an important part in the national economic activity. They provide more and
more jobs to the whole society and create in most of the gross domestic product. With
the continued deterioration of the international economic environment, the domestic
economic development momentum is reduced, small and medium-sized enterprises
face the fierce competition home and abroad. In the long process of development,
small and medium enterprises always face the difficulty of financing.
The structural tax reduction policy is to solve the plight of small and medium
sized enterprises in China, an important measure to promote the development of small
and medium sized enterprises. Firstly, this paper analyzes the meaning and
characteristics of structural tax reduction, expounds the necessity of implementing the
policy of structural tax in our country. Secondly the paper discusses the problems with
the development present situation and the development of China's small and
medium-sized enterprises and describes the contents and existent problems of tax
incentives, and then we illustrate the significance of structural tax induction for small
and medium-sized enterprises. Finish, the paper carry out three principles of structural
tax cuts for the guarantee of the sustainable and healthy development of China's small
and medium-sized enterprise which include reasonable limits of small and medium
enterprises, the principle of tax neutrality and regulation, the fundamental of tax
adjusting moderation. We develop many detailed structural tax reduction measures for
China's small and medium-sized enterprises such as the adjustments of business
income taxes and value-added tax policy, etc. At last, the paper suggests the guarantee
measures for the structural tax induction which will be carried out by the government