中文摘要：

新常态下,税收优惠政策是发展壮大小微企业的重要动力。文章分析小微企业所处的税收政策环境及存在的问题,提出完善我国小微企业税收政策的建议：税收征管方面,开辟多条税收政策宣传渠道,定时进行税务知识培训,简化纳税流程;税制改革方面,实行简单税制,提升流转税优惠力度,完善税收的间接优惠制度;税收立法方面,制定专门的税收征管条例,完善企业促进法,针对小微企业出台税收优惠法。

英文摘要：

Under the New normal, the preferential tax policy is one of the important power to promote small and micro enterprise development. This paper analyzes the tax policy on the development of small and micro enterprise, relevant suggestions are put forward： The tax administration should open up channels for the publicity of tax policies, conduct regular tax knowledge training and simplify the taxation process, introduce a simple tax system, raise the tax benefits of turnover tax, and improve the indirect preferential system for taxation. In tax legislation, special tax collection regulations should be formulated to improve the enterprise promotion law for small and micro enterprises, as well as perfect small and micro enterprise tax policy environment and its existence predicament.