美国的“小企业”在美国国民经济的发展中起着重要的作用。它是就业的主要来源,在创新方面也起着重要的作用。我们所谓“小企业”是指雇员不满500名的企业。美国各级政府机关对小企业从法律上作了许多规定,确定了哪些企业够条件享受政府为它们提供的补助,或根据企业自报的条件确定是否可以给予免税的特殊照顾。这些规定所依据的是销售量 The “small business” in the United States plays an important role in the development of the U.S. national economy. It is a major source of employment and also plays an important role in innovation. What we mean by “small business” is a business with less than 500 employees. Many levels of government agencies in the United States have legally made many provisions on small businesses, determining which enterprises are entitled to the subsidies provided by the government or determining whether they can grant special exemption from duty-free according to the conditions of the enterprises themselves. These rules are based on sales volume