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3G移动商务的发展,由于其低成本、低能耗,同时又具备高成长性,将给中国中小企业的发展提供强大而又持久的动力,对于激发中国广大民众的创业激情,支持中国经济实现战略转型,实现科学、环保、集约式、可持续发展具有重大意义。积极建立和完善一整套扶持中小企业移动电子商务应用的税收政策支持体系无疑是现实的选择。因此,应采取为移动电子商务配套关键产业的发展提供宽松的税收优惠政策、为中小企业开展以3G为基础的移动电子商务建立完整有效的税收政策支持平台等措施。
Due to its low cost, low energy consumption and high growth rate, 3G mobile commerce will provide strong and lasting impetus to the development of China’s small and medium-sized enterprises. It will stimulate the entrepreneurial enthusiasm of the general public in China and support China’s economic strategy Transformation, to achieve scientific, environmental protection, intensive and sustainable development of great significance. Actively establish and improve a set of support for SME mobile e-commerce application of tax policy support system is undoubtedly a realistic choice. Therefore, measures should be taken to provide loose tax incentives for the development of key industries supporting mobile e-commerce and to establish a complete and effective tax policy support platform for SMEs based on 3G-based mobile e-commerce.