中文摘要：

中小企业健康发展离不开国家的政策扶植，尤其是财政和税收政策的大力支持。但是，当前我国支持中小企业发展的财税政策体系却存在若干缺陷，对中小企业的扶植力度有限。因此，在新形势下构建一个有效的中小企业财税支持体系势必可待。

英文摘要：

The health development of the SMEs can＇t be separated from countries＇ policies , especially finance policies and tax policies. Whereas, the system of the policies of finance and tax that aid the SMEs has much defects in our country presently, which has to prop up the SMEs limitedly. Therefore, it is necessary that we constitute a new system of the policies of finance and tax that aid the SMEs in the future.