本文从社会网络关系视角出发,探讨小微企业税负感与创业绩效之间的关系。研究认为,政府应当提高税收透明度,加强对小微企业的公共服务;帮助小微企业建立和发展社会网络关系;帮助小微企业提升获取异质社会资源的能力以及加强政府的制度保障。 This article from the perspective of social network relationship, discusses the relationship between tax burden and entrepreneurial performance of small and micro enterprises. The study suggests that the government should improve the transparency of tax revenue, strengthen public service to small and micro enterprises, help small and micro enterprises to establish and develop social network relations, help small and micro enterprises enhance their ability to acquire heterogeneous social resources and strengthen the government’s system guarantee.