一、发达国家对中小企业的税收优惠政策运用税收优惠政策支持中小企业的发展是发达国家普遍的做法。过去,发达国家企业应交税金一般占企业增加值的40%～50%,在实行累进税制的情况下,中小企业的税负相对轻一些,但也占增加值的30%左右,负担仍较重。为进一步减轻税负,各国采取了一 I. Tax Preferential Policies for Small and Medium-sized Enterprises in Developed Countries It is a common practice in developed countries to use tax preferential policies to support the development of small and medium-sized enterprises. In the past, taxpayers in developed countries generally accounted for 40% to 50% of the added value of their enterprises. Under the progressive tax system, the tax burden on SMEs is relatively light, but it also accounts for about 30% of the added value and the burden is still relatively low weight. In order to further reduce the tax burden, all countries took one