文章在明确中小微企业在山西省重要地位的基础上,针对山西省近两年关于促进中小微企业发展的财税政策进行研究分析,指出其在财政资金规模和资金使用效率、财政支持中小微企业融资以及税收优惠等方面存在的问题,并针对这些问题提出了相应的建议。 On the basis of clarifying the important status of small and medium-sized enterprises in Shanxi Province, this paper analyzes and studies the fiscal and taxation policies that promote the development of small and medium-sized micro-enterprises in Shanxi Province in the recent two years. It points out that in terms of the size of financial funds and the efficiency of capital utilization, Financing and tax incentives, etc., and put forward corresponding suggestions on these issues.