内容摘要：
中小企业是企业自主创新的重要力量，本文通过对国外激励中小企业自主创新财税政策的系统分析和比较归纳，总结出带有共性的经验，并针对我国中小企业发展的现状，提出了相关的财税政策建议：对于中小企业的自主创新，政府应加大扶持力度，建立引导型税收支持体系，并设立政府专项资助计划。
关键词：中小企业 自主创新 财税政策
abstract:this paper makes an international comparison of fiscal and tax policies encouraging autonomous innovation of small and medium-sized enterprises and summarizes some common experiences. aiming at the development of small and medium-sized enterprises in our country, the paper proposes some suggestions, including establishing preferential tax system and setting up a special program of governmental subsidy.