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近3年来,重庆市出台多项政策扶持微企发展。一是市财政每年编列微型企业扶持资金预算,用于资本金补助;各区县财政也投人专项配套资金,加大微型企业创业扶持力度。二是微型企业除享受国家和重庆市对中小企业及特定行业、区域、环节的税收优惠政策外,企业所得税享受西部大开发优惠政策,其实际缴付的所有税收中地方
In the recent three years, Chongqing Municipality issued a number of policies to support the development of micro-enterprises. First, the municipal finance each year listed micro-enterprises to support the capital budget for the capital subsidy; all districts and counties also invested in special funds to increase micro-entrepreneurship support efforts. Second, in addition to enjoying preferential tax policies for small and medium-sized enterprises and certain industries, regions and sectors in the country and Chongqing Municipality, the microenterprises enjoy the preferential policies for the development of the western region and all the real taxes paid by them