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包括《中小企业促进法》、《个体工商户条例》、《个体工商户登记管理办法》、《个体工商户税收定期定额征收管理办法》等在内的个体工商企业法律规章是我国民营小微企业规制的准绳。从目前的应用来看,还存在较高位阶的法律可操作性不强,尚未制定个体工商企业的单行法律,以及部分法律法规还存在不完善的地方,都有待在以后的实践中加以完善,推进小微民营企业更好的发展。
Including the “SME Promotion Law”, “Individual Business Ordinance,” “Individual Business Registration Management Measures”, “individual and industrial and commercial households fixed tax collection and management methods,” and other personal business laws and regulations of the private small and micro enterprises in China The standard of regulation. Judging from the current applications, there is still a problem that the higher-order laws are not operable enough, individual laws for individual industrial and commercial enterprises have yet to be formulated, and some laws and regulations still have imperfections to be perfected in future practice. Promote the development of small-scale private enterprises.