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本文以全国税收资料调查数据为依据,比较分析2006-2010年小微企业经营绩效的变化轨迹,提出了完善小微企业发展的税收政策建议。
Based on the survey data of tax revenue in our country, this paper comparatively analyzes the change trajectory of the operating performance of small and micro enterprises from 2006 to 2010 and puts forward the tax policy suggestion to improve the development of small and micro enterprises.