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1、TheComparativeStudyOnJapaneseAndChineseSMES’TaxPreferentialLegalSystem(Abstract)Major:J.M.ResearchField:TaxLawAuthor:ZhaoShanshanTutor:ProfessorChenShaoyingUnderthebackgroundofthenewtechnologicalinnovationandeconomicglobalization,smallandmedium-sizedenterprisesfromalloverthew
2、orldhasacertaindevelopment.Theemergenceofsmallandmedium-sizedenterprises(smes)isrelativetothecaseoflargeenterprises.Thesmallandmedium-sizedenterprisesisinaweakpositionofanenterprisegroupinthecapital,thesizeofthemarket.Atthesametimesmallandmedium-sizedenterprisehasitsuniqueeco
3、nomicstatusandrole,andalargenumberofsmallandmedium-sizedenterprisesmakeagreatcontributionintothenationaleconomydevelopmentandinnovationofscienceandtechnology.Soinordertoguaranteetheeconomicbalanceddevelopment,mainlythepreferentialtaxlegalsystemofsmallandmedium-sizedenterprise
4、sistosupportvulnerablemarketeconomystatusofsmallandmedium-sizedenterprises,guaranteeitdevelophealthy.Japan'ssmallandmedium-sizedenterprisesisplayingaveryimportantroleinthedevelopmentofeconomyinJapan.Thepoliciestosupportthesmallandmedium-sizedenterpriseinJapanhaschangedfromsup
5、portingtheweakofsmallandmedium-sizedenterprisestobalanceeconomicdevelopmenttodeveloppotentialsmallandmedium-sizedenterprisepolicy.Inthelegalsystemofsmallandmedium-sizedenterprisesandsmallandmedium-sizedenterprisesupporttaxpreferentiallegalsystemalsohasarelativelyperfectsystem
6、.Thesmallandmedium-sizedenterprisesinChinaisrelativelydevelopedlately.ThelegalsystemoftheSMESwasbuiltuntilThebasiclawofsmalland1medium-sizedenterprisein2002.Onasmallerscaleofsmallandmedium-sizedenterprisesinourcountry,theequipmentisrelativelybackward,capitalandpersonnelaspect
7、sandsoonhasaweakmarketresourcesdistribution,thustopromotethedevelopmentofsmallandmedium-sizedenterprisestaxpreferentiallegalsystemaslongastoreducethesmallandmedium-sizedenterprisesthroughderatetaxburdenoftaxpayers.Thisarticleisanoverviewbysmallandmedium-sizedenterprisesandthe
8、basicconnotationoftaxincentives,includingtaxbreakstheconnotation,typ
