【摘要】 小微企业发展关乎国家,惠及民生。近日国家出台了一系列优惠政策,从减税、金融支持等方面减轻小微企业税负,促进小微企业健康发展。免税新政让小微企业得实惠,实际运行中还有许多不确定性因素需要完善。从长远看,小微企业的发展更需要的是长效机制的形成,免税等短期的税收优惠政策应尽快转向制度化,建立和完善小微企业多层次融资体系,形成一整套合理的支持小微企业发展的公共政策体系。更多还原

【Abstract】 Small and micro enterprises are very important to the national economy and the people’s livelihood.Recently,the state issued a series of preferential policies such as reducing tax and financial support to promote the healthy development of small and micro enterprises. These preferential policies are real benefit to small and micro enterprises,but there are many uncertainties to be perfected in practical application. In the long run,what the development of small and micro enterprises need more is long term mechanisms,that is to say,a whole set of reasonable public policies,for example,to institutionalize short- term preferential taxation policies,to establish and perfect the multi- level financing system.更多还原