当前,小微企业已成为国民经济发展的一支重要力量,在保障就业和改善民生方面拥有独特优势。然而,2010年下半年以来,小微企业遭遇前所未有的生存和发展压力,成本高、税费重、融资难、招工难等因素使其步履维艰。“今天民营经济面临的新形势和2008年国际金融风暴的形势是不一样的,实际上更加复杂。”著名经济学家厉以宁认为。为了缓解小微企业发展困境,财政 At present, small and micro enterprises have become an important force in the development of the national economy and have unique advantages in securing employment and improving people’s livelihood. However, since the second half of 2010, small and micro enterprises have suffered from unprecedented pressures for survival and development, making them struggling with high costs, heavy taxes and fees, difficulties in financing and recruitment difficulties. “The new situation facing the private economy today is not the same as that of the international financial crisis of 2008, but in fact it is even more complicated.” Li Yining, a well-known economist, said. In order to alleviate the plight of the development of small and micro enterprises, finance