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随着改革开放的不断深化,我国的经济体制也不断优化和改进,市场经济发展迅速。时代的进步也使小型微利企业在国民经济体系中的作用不断增加,对于推动我国产业结构的升级,促进社会的就业等方面都有重要作用。但是小型微利企业由于受到很多因素的制约,在市场化浪潮中一直处于比较弱势的地位,其在市场中的竞争力较低,生存的空间比较狭小,在不断发展的过程中出现了很多问题。对小型微利企业采取税收优惠政策就具有重要的意义,需要引起人们的重视。
With the continuous deepening of the reform and opening up, China’s economic system has also been continuously optimized and improved, and the market economy has developed rapidly. The progress made by the times also makes the small and profit-making enterprises play an increasingly important role in the national economy and plays an important role in promoting the upgrading of China’s industrial structure and promoting social employment. However, because of being restricted by many factors, the small and marginal enterprises have always been in a relatively weak position in the wave of marketization. Their competitiveness in the market is low and the space for survival is relatively small. Many problems have arisen in the process of continuous development. It is of great significance to adopt preferential tax policies for small and profit-making enterprises and it needs people’s attention.