Legal Thinking of Improving Tax Preferences for Medium-sized and Small Enterprises under the International Financial Crisis
Tax preference is considered as a group of all kinds of preferential treatments that the taxpayers and objects of imposition could enjoy in the field of impositin in a country, In China, medium-sized and small enterprises take 99% of the total. For a long time, there have been many stipulations about tax preferences for such enterprises, so they have been rapidly promoted. However, domestic medium-sized and small enterprises are faced with serious challenges from the impact of international financial crisis. Protecting medium-sized and small enterprises urgently needs the surpport of the related policy. Improving tax preferences for medium-sized and small enterprises is of great meaning not only in helping them to get through difficulty, but also in promoting national economy and in protecting stability of society.This paper analyses domestic current legislations and then puts forward some suggestions for improving the system by borrowing regulating experiences from tax preferencial system of other countries under the present financial crisis.