今年以来,国务院非常重视小微企业发展,连续出台一系列包括税收优惠在内的相关政策,扶持小微企业发展。根据有关资料,小型微利企业在工商登记注册的市场主体中所占比重达到94.15%,解决了1.5亿人口的就业问题,是推动国民经济发展、促进市场繁荣、稳定扩大就业和加快技术创新的重要力量。为小型微利企业降低税负,有助于更好地激发小型微利企业活力,也是当前经济稳增长、调结构的重要举措之一。小型微利企业是注税行业重要的服务对象。注税行业应当发挥专业优势,正确理解和执行小型微 Since the beginning of this year, the State Council has attached great importance to the development of small and micro enterprises. It has successively introduced a series of relevant policies including tax incentives to support the development of small and micro enterprises. According to the relevant information, small and medium-profit enterprises account for 94.15% of the market participants registered with the industrial and commercial administration, which has solved the employment problem of 150 million people and is an important factor in promoting the development of national economy, promoting market prosperity, steadily expanding employment and speeding up technological innovation power. It is also one of the important measures for steady economic growth and structural readjustment that reducing the tax burden for small and profit-making enterprises and helping to stimulate the vitality of small and marginal profit enterprises better. Small profit-making enterprises is an important tax service industry object. Note tax industry should play a professional advantage, the correct understanding and implementation of small micro