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在国民经济和社会发展中,小微企业具有重要的战略意义。小微企业对增加就业机会、促进经济增长与科技创新与及社会和谐稳定等方面发挥了积极效益。我国政府十分重视小微企业发展,并出台多项税收优惠政策。政府对小微企业的权利倾斜性配置是否保证税收实质公平有待进一步考证。
In the national economy and social development, small and micro enterprises have important strategic significance. Small and micro enterprises have played a positive role in increasing employment opportunities, promoting economic growth, technological innovation and social harmony and stability. My government attaches great importance to the development of small and micro enterprises and has introduced a number of preferential tax policies. Whether the Government’s lean distribution of the rights and interests of small and micro enterprises should ensure the substantive and fair taxation remains to be further verified.