美国、日本、德国等主要发达国家促进中小企业发展的做法值得我们借鉴。夯实信用基础,改善中小企业金融生态环境,建立和完善多层次的资本市场体系,扩大直接融资,推进风险投资和创业板市场建设,从根本上解决中小企业融资难的问题。建议完善所得税制,适当降低税率,减少中小企业的税负。允许个人独资企业和合伙小企业在企业所得税和个人所得税之间选择,将股东应得份额并入股东个人所得中,计算个人所得税,避免重复课税。 The practices of promoting the development of small and medium-sized enterprises in the major developed countries such as the United States, Japan and Germany deserve our reference. We will lay a solid foundation for credit, improve the financial environment for SMEs, establish and improve a multi-level capital market system, expand direct financing, promote venture capital and the construction of the GEM market, and fundamentally solve the problem of financing difficulties for SMEs. Suggestions to improve the income tax system, reduce tax rates, reduce the tax burden on SMEs. It allows individual proprietorship enterprises and small business partnerships to choose between enterprise income tax and personal income tax, to incorporate shareholders’ share of income into the personal income of shareholders and to calculate personal income tax so as to avoid double taxation.