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小微企业作为国民经济的生力军,在稳增长、调结构、增就业、促创新等方面作用显著。近年来,我国陆续出台了多项惠及小微企业的财税政策,但在政策落地过程中,受到诸多因素制约,成效甚微。本文从小微企业实际情况出发,阐述小微企业面临的主要挑战,分析支持小微企业发展的财政措施及现行税收政策,在此基础上提出几点财税政策建议,以期有效促进我国小微企业发展壮大。
As a new force of the national economy, small and micro enterprises play a significant role in stabilizing growth, adjusting structure, increasing employment, and promoting innovation. In recent years, a number of fiscal and tax policies have been promulgated in our country to benefit small and micro enterprises. However, in the process of policy termination, they are subject to many factors with little success. Based on the actual conditions of small and micro-enterprises, this article describes the main challenges faced by small and micro-sized enterprises, analyzes the financial measures supporting the development of small and micro enterprises and the current taxation policies, and puts forward some suggestions on fiscal and taxation policies to effectively promote the development of small and micro enterprises in our country grow.