1.改进中小企业税收优惠立法体系。针对目前我国中小企业税收优惠措施较为零散且法律级次不高的情况,应借鉴国外做法,将现有税收优惠政策加以归纳,补充制定《中小企业税收优惠条例》,或在《中小企业法》设立专门章节规定相关税收优惠措施,使这些优惠政策更加规范。2.调整营业税 1. To improve tax incentives for SMEs legislation system. In view of the fact that the preferential tax treatment for SMEs in our country is relatively fragmented and the law level is not high at present, we should draw lessons from foreign practices, sum up the existing tax preferential policies, supplement the “Regulations on Tax Preferential Treatment for Small and Medium Enterprises”, or supplement the “Small and Medium Enterprise Law” The establishment of special chapters provide relevant tax incentives to make these preferential policies more standardized. 2. Adjust sales tax