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税收优惠是各国支持和保护中小企业发展、增强中小企业融资能力的通行做法,但我国税收政策对中小型企业融资支持有限,表现为:在内源融资上,对初创企业缺乏扶持政策、对小型企业优惠不足、中小型企业普遍存在重复征税问题,削弱企业自我积累能力;在外源融资上,融资税收政策向大企业倾斜,中小型企业遭受非公平对待,同时鼓励中小型企业外源融资税收政策优惠面偏窄,难以引导社会资金向中小型企业流动.为了解决中小型企业融资难问题,建议对现行税收政策进行完善,以增强企业自我积累能力和鼓励社会资金投资于中小型企业.“,”Tax incentives are the common practices of supporting and protecting the development of SMEs,and enhancing the SME financing capability of States.However,the function of supporting small and medium enterprise financing of Chinese tax policies is limited,which shows that:in internal financing,the lack of supportive policies on the start-up,and inadequate benefits for small businesses,and widespread double taxation of SMEs,which leads to weaken the ability of self-accumulation of enterprises;in external financing,financing tax policy favors large enterprises,and SMEs suffer from non-fair,and the range of preferential tax policies is relatively narrow,which causes difficulty to guide the flow of social capital to small and medium enterprises.In order to solve the problem of financing difficulty of small and medium enterprises,the paper proposes to improve the existing tax policy to enhance their ability of self-accumulation and encourage social capital to invest in small and medium enterprises.