加入世界贸易组织为我国广大中小企业带来了发展机遇,并为加速中小企业与国际市场的接轨,增强中小企业的国际市场竞争意识创造了十分有利的条件。而中小企业能否抓住这个机遇,这不仅取决于其自身的经营能力,很大程度上还有赖于政府的政策扶持力度。税收政策与宏观调控的内在联 The accession to the World Trade Organization has brought development opportunities to the majority of SMEs in our country and created favorable conditions for accelerating the convergence of SMEs with the international market and enhancing SME competition in the international market. Whether SMEs can seize this opportunity depends not only on their own ability to operate, but also on the government’s policy support to a large extent. Internal Link between Tax Policy and Macro-control