一、现行财税制度不适应小企业的发展改革开放以来，我国小企业在经济和社会发展中具有大企业无法替代的战略地位，是现代化大生产的重要基础之一。回顾我国改革开放的历程，小企业往往是新体制运行的“试验地”，改革难点与重点的“突破口”。如果没有小企业敢为天下之先的探 I. The Current Tax and Fiscal System Is Not Suitable for the Development of Small Enterprises Since the reform and opening up, China’s small enterprises have an irreplaceable strategic position in the economic and social development of large enterprises and are one of the important foundations of modern mass production. Reviewing the course of our country’s reform and opening up, small enterprises are often the “test ground” for the new system of operation and the “breakthrough point” for reforming difficulties and priorities. If there is no small business dare to explore the world