在国内外经济环境不容乐观的情况下,除融资成本、原材料成本、人工成本上涨等因素影响外,税费负担重也成为影响中小企业发展的重要因素。本文从山西省中小企业发展中面临的税制结构、主体税种、行政性收费等角度切入,分析了影响中小企业发展的税负因素,并提出相关的政策建议。一、山西省中小企业税负情况2012年,全省中小企业完成营 Under the circumstances that the economic environment at home and abroad is not optimistic, in addition to financing costs, raw material costs, rising labor costs and other factors, the heavy tax burden has also become an important factor affecting the development of SMEs. This paper analyzes the tax burden factors that affect the development of SMEs and puts forward the relevant policy suggestions from the angle of the tax structure, main taxes and administrative fees faced by the SME development in Shanxi Province. First, the tax burden of SMEs in Shanxi Province In 2012, the province completed a small and medium-sized business battalion