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小微企业在增加就业、促进经济增长、科技创新与社会和谐稳定等方面发挥了积极作用。近年来,中央财政积极履行职能,针对小微企业发展中面临的生产经营压力加大、成本上升、融资困难和税费偏重等突出问题,及时研究出台并实施了税收优惠、财政资金支持等财税政策,不断加大支持力度,初步形成了支持小微企业发展的财政政策体系。尽管如此,小微企业发展仍面临许
Small and micro enterprises have played an active role in increasing employment, promoting economic growth, technological innovation and social harmony and stability. In recent years, the central government has actively implemented its functions. In light of such prominent problems as the pressure on production and operation, rising costs, difficulties in financing and taxation and other major problems facing the development of small and micro-enterprises, the central government timely introduced and implemented fiscal and taxation measures such as tax incentives and financial support Policies, continue to increase support for the initial formation of a financial policy system that supports the development of small and micro enterprises. In spite of this, the development of small and micro enterprises still faces promises