中小型企业在我国的国民经济发展中扮演了重要的角色,尤其在中国经济新常态下,中小型企业的良好发展,能提供更多的就业,推动国民经济的进一步发展。税收政策又关系着中小型企业的经营发展规划,对中小型企业的经营的好与坏有着重要的影响,因此,本文通过分析中小型企业税收优惠政策的现状及面临的问题,提出了有利于中小型企业和国民经济发展的税收优惠政策。 Small and medium-sized enterprises play an important role in the national economic development of our country. Especially under the new normal economic conditions in our country, the sound development of small and medium-sized enterprises can provide more employment and promote the further development of the national economy. Tax policies are also related to the operation and development planning of small and medium-sized enterprises, which have an important impact on the management of small and medium-sized enterprises. Therefore, this article analyzes the current situation and problems faced by the tax incentives of small and medium- Tax incentives for small and medium-sized enterprises and national economic development.