在促进国家经济发展方面,小微企业有着重要的作用。所以,政府应该为小微企业提供较好的财税政策环境,以便更好的促进小微企业的发展。因此,基于这种认识,本文从财务政策、税收政策和规费收费三个方面对小微企业发展的财税政策环境建设问题展开了研究。 Small and micro enterprises play an important role in promoting the country’s economic development. Therefore, the government should provide better environment for fiscal and taxation policies for small and micro enterprises in order to better promote the development of small and micro enterprises. Therefore, based on this understanding, this paper studies the fiscal and tax policy environment for the development of small and micro enterprises in three aspects: financial policy, tax policy and fee charging.