十八届三中全会提出坚持“三个平等”原则,支持非公有制经济健康发展。2013年12月江西省委、省政府出台了《关于大力促进非公有制经济更好更快发展的意见》,推出提升非公有制经济比重“6788”计划和非公有制经济市场主体成长“2334”计划。本文立足于江西非公有制经济发展和税收贡献现状,分析制约江西非公有制经济发展的税收政策因素,借鉴国外税收扶持中小企业发展 The Third Plenary Session of the 18th CPC Central Committee proposed to uphold the principle of “three equalities” and support the healthy development of the non-public ownership economy. In December 2013, the CPC Jiangxi Provincial Committee and the provincial government promulgated the “Opinions on Vigorously Promoting Better and Rapid Non-public Ownership Economy” and launched the plan to enhance the proportion of the non-public ownership economy and the growth of the market entities in the non-public sector of the economy "plan. Based on the status quo of Jiangxi non-public ownership economy development and tax contribution, this paper analyzes the tax policy factors restricting the development of non-public-owned economy in Jiangxi, draws lessons from foreign tax to support the development of small and medium-sized enterprises