作者在台刊《财税研究》第３３卷第５期发表文章指出，中小企业在促进台湾地区发展、技术创新、创造就业机会、缩小贫富差距方面，扮演着重要的角色。目前发达国家日益重视协助中小企业的政策，甚至提供中小企业比大企业更优厚条件的租税优惠。台湾当前正面临区内经济转型和国 The author published an article in the 5th issue of the “Taxation Research”, Vol. 33, No. 5, pointing out that SMEs play an important role in promoting the development of Taiwan, technological innovation, job creation and narrowing the gap between the rich and the poor. At present, the developed countries place increasing emphasis on assisting SMEs in their policies and even offer tax concessions to SMEs over more favorable conditions than large ones. Taiwan is currently facing economic restructuring and the country’s economy