中小企业已经成为经济和社会发展的一支重要力量,但中国中小企业的发展目前还存在着许多制约因素,如政策问题和财政税收供应不足等问题。因此,基于中小企业财税这个问题,针对美国,欧盟,日本等发达国家(地区)的中小企业财政支持进行了比较,对国家建立和加强中小企业税收支持能够提供一个启发和借鉴,从而促进我国中小企业实现健康发展,持续,快速发展。 Small and medium-sized enterprises have become an important force in economic and social development. However, there are still many restrictive factors in the development of China’s small and medium-sized enterprises, such as policy issues and insufficient fiscal revenue and taxation. Therefore, based on the fiscal tax of SMEs, the financial support for SMEs in the developed countries (regions) such as the United States, the European Union and Japan is compared and the tax support for the establishment and strengthening of SMEs in the country can be provided a inspiration and reference to promote the development of small and medium- Enterprises to achieve healthy development, sustained and rapid development.