Abstract: SME play a unique and important role in increasing employment, stabilizing growth and encouraging innovation, and they are gradually becoming more visible as a vital force in the national economy.Compared to large enterprises, SME are often in a relatively weak position due to their own funds, scale, technology, level of talent, and the limitations of their operating environment. How to create an enabling environment for the development of SME has become an important strategic goal in the economic development of China and Russia, and various measures have been taken to promote the development of SME. Among them, the tax and tax support policy is its most important part.In this article, the tax policy of SME in China and Russia is considered as objects of research, and the state of the development of SME in two countries is analyzed in detail. Based on data on SME in China and Russia, the problems of the current policies of the two countries and the success of the preferential taxation policy for SME in both countries are analyzed. Experience is generalized. Based on the experience of the two countries, based on promoting the healthy and rapid development of small and medium-sized enterprises in China, appropriate countermeasures and proposals for improving the policy of preferential taxation are put forward.
Keywords: SME, tax policy, RF, PRC