CAJ | 학술논문

小微企业是我国国民经济的重要组成部分，在经济社会中发挥着不可替代的作用。由于小微企业处于弱势地位，发展过程中面临着成本高、用工荒、融资难、税负重等诸多问题。小微企业的健康发展需要突破体制障碍，在政策上得到支持。当前，国家层面已经出台了一系列小微企业扶持政策，取得了积极成效。各级地方政府要结合上级政策的贯彻落实，采取更加强有力的配套政策措施，加强小微企业政策扶持；各省市财政、税务、金融、科技与公共服务等多个部门，应共同推动对小微企业扶持政策的制定和贯彻落实。
소미기업시아국국민경제적중요조성부분，재경제사회중발휘착불가체대적작용。유우소미기업처우약세지위，발전과정중면림착성본고、용공황、융자난、세부중등제다문제。소미기업적건강발전수요돌파체제장애，재정책상득도지지。당전，국가층면이경출태료일계렬소미기업부지정책，취득료적겁성효。각급지방정부요결합상급정책적관철락실，채취경가강유력적배투정책조시，가강소미기업정책부지；각성시재정、세무、금융、과기여공공복무등다개부문，응공동추동대소미기업부지정책적제정화관철락실。
The small and micro businesses, as an important component of Chinese economy, are playing an irreplaceable role in the economy growth. Due to their inferior position, development of small and micro businesses is facing many problems, such as high cost, labor shortage, financing difficulty and heavy tax burden, etc. It is necessary to break institutional barriers and win the policy support to ensure the healthy development of small and micro enterprises (SMEs). Currently, the central government has promulgated a series of policies to support the SEMs and achieved good results. Coordinated with the national policies, local governments at various levels should take powerful supporting policies and measures to assist the SEMs. The multiple departments with respect to finance, tax, technology and public services at provincial and municipal levels should promote policy’s formulation and implementation to support SEMs.