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支持小型微型企业发展、加快经济发展方式转变是我国现阶段最重要的经济政策,小型微型企业的健康发展更是经济发展方式转变的关键所在。小型微型企业在增加就业、促进经济增长、科技创新与社会和谐稳定等方面具有重要作用。为此,2011年10月和2012年2月两次国务院常务会议研究确定了支持小型微型企业发展的金融、财税政策措施,以支持小型微型企业的健康发展。①与以往的财税政策相比,支持小型微型企业发展的财税政策(简称相关财税政策)之实现机制有了长足的进步,财税法治化程度大为改善。小型微
Supporting the development of small-scale microenterprises and accelerating the transformation of economic development modes are the most important economic policies of our country at this stage. The healthy development of small-scale micro-enterprises is the key to the transformation of the mode of economic development. Small micro-enterprises play an important role in increasing employment, promoting economic growth, technological innovation and social harmony and stability. To this end, in October 2011 and February 2012, two State Council executive meetings examined and identified financial, fiscal and tax policies and measures that support the development of small-scale micro-enterprises to support the healthy development of small-scale micro-enterprises. Compared with the previous fiscal and tax policies, the mechanism for realizing the fiscal and taxation policies (referred to as the relevant fiscal and taxation policies) for the development of small and micro-sized enterprises has made great strides and the degree of fiscal and taxation laws has greatly improved. Small micro