问题描述：
英语翻译
当代,我国中小企业已经成为推动经济发展的主要力量.完善税收制度,帮助中小企业突破瓶颈,是我国维持可持续性发展的重中之重.增值税方面,应根据小规模纳税人所处的产业链条的位置来设置他的动态标准,允许小规模纳税人开具增值税专用发票.消费税方面,应细分税目,减少消费税的越位现象,将部分消费品的纳税环节向后推移到零售环节.所得税方面,应构建小企业税收制度,将小企业纳入企业所得税法中,将其置于优惠的税收环境中.
问题解答：
我来补答
In present times,China’s small and medium enterprises (SMEs) have become a major force for driving the economic development of the country.In order to keep up the sustainable development,the top priority is to improve the taxation system helping the SMEs to break through the bottleneck for further development.In the aspect of Value Added Tax,dynamic criteria should be set up according to the industry chains of the small scale taxpayers,and allow them to issue VAT special invoices.As regard to Consumption Tax,subdivision of tax items is necessary to reduce the incidents of overrun and move down part of the consumer goods taxation link to retail sales.As for the aspect of Income Tax,a taxation system for small enterprises should be adopted and incorporate them into the Company Income Tax Laws,so that small enterprises can be accorded the preferential taxation treatment.
