| Summary: | 博士 === 國立臺灣大學 === 法律學研究所 === 103 === Regarding small business charter, which recently is attracting more and more attention in other countries, its emphases are listen to the opinions of small businesses, establish fair taxation, facilitate creativity development, maintain strong family heritage and ensure successful business continuity. Same ideas appear in European small business charts, that is to emphasize small business specialty, understand their needs, and devise a small business friendly legal system. These are the issues recently being addressed by many developed countries.
A huge number of small and medium enterprises are the main employers of Taiwan’s industry. Take the year of 2012 as an example. Taiwan has 1,279,784 small and medium enterprises, constituting a high percentage, 97.63%, of the enterprises in Taiwan, producing revenue of 11 trillion 381.8 billion NT dollars, 30.23% of total industry revenue, and hiring 78.12% of the employees. With small and medium enterprises being a major part of our industry, what kind of environment have our laws provided to them? Do we already have enough regulations on them? Have the existing regulations considered the characteristics of them?
Though Small and Medium-size Enterprises (SMEs) are more flexible on the business model, due to their small size, they are lacking of economy of scale, causing them fail to compete with large enterprises in the market economy.
If under constitution law, government must provide SMEs any assistance to help them grow, such as taxation incentives, law makers must take consideration of SMEs'' attributes in order to provide effective policies.
SMEs have a huge amount of influence over our economic structure, and shoulder very important tasks of boosting the state of the economy. Though the current researches about large-scale enterprises are numerous and quality, the efforts of the study on SME-related legal system are still pending. Thus, this article focuses on SMEs, and, from the perspective of tax law, aims at improving SME-related legal system.
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