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作为市场经济中不可或缺的微观主体,小微企业在增加就业,促进经济增长,推动科技创新,贡献税收等方面发挥着重要作用。然而随着成本上升、融资困难、税费偏高等问题的出现,小微企业在市场竞争中的现状不容乐观。为了加大对小微企业的扶持力度,我国政府出台了相关的财税政策。虽然这些财税政策起到了一定积极作用,但财税政策仍存在一些问题,因此我们要对财税政策进行较为全面的研究,从而促进小微企业可持续发展。
As an indispensable micro-entity in the market economy, small and micro-enterprises play an important role in increasing employment, promoting economic growth, promoting scientific and technological innovation, and contributing tax revenue. However, with the rise of costs, financing difficulties, high taxes and fees, the status quo of small and micro enterprises in the market competition is not optimistic. In order to increase the support for small and micro enterprises, our government has promulgated relevant fiscal and tax policies. Although these fiscal and tax policies have played a certain positive role, some problems still exist in the fiscal and tax policies. Therefore, we must conduct a more comprehensive study of fiscal and taxation policies in order to promote the sustainable development of small and micro-enterprises.