为了适应不断变化的社会经济环境，持续推动产业升级，我国开始实施税制改革，通过税收来调整经济发展方向，优化经济结构。新一轮国地税征管体制改革后，国税地税机构合并，改革红利不断释放。减税降费使众多企业和个人受益，明显降低了小微企业税务负担，增强了竞争力。但同时也存在小微企业资格认定标准不统一、减税降费的指导性不足、政策享受滞后等现实问题，在一定程度上影响了政策的宏观指导价值。探究减税降费对小微企业经营绩效影响及其对策，对政策进行系统思考和优化，具有较强的现实价值。

本文选取小微企业作为研究对象，研究其在减税降费实施后税负变化并分析变化原因，丰富关于减税降费对小微企业的税负、财务等方面影响的相关研究，尝试提出应对建议，以促进减税政策的享受和推进企业更好的发展。在对国内外减税降费研究现状进行评述的基础上，针对我国政府实施的减税降费政策，以小微企业为例分析减税降费政策实施后企业的税收负担、盈利能力等财务状况的变化，研究减税降费对小微企业的影响。最后提出小微企业在减税降费下的对策建议，以期达到改善经营管理，提高企业生存能力，更好地适应市场竞争的目的。加大对科技创新的优惠力度，优化税务部门的管理服务以及完善与税收政策相配套的其他政策措施。本文的研究重点是通过区域性的实证分析来验证减税政策实施的具体效果，对结构性减税的税制改革有一定参考意义。

In order to adapt to the changing social and economic environment and continuously promote industrial upgrading, China began to implement tax reform, adjust the direction of economic development through tax revenue, and optimize the economic structure. After the new round of reform of the national local tax collection and management system, the national tax and local tax institutions merged, and the reform dividends were continuously released. Tax reduction and fee reduction benefit many enterprises and individuals, significantly reduce the tax burden of small and micro enterprises, and enhance competitiveness. But at the same time, there are some practical problems, such as the solidified qualification mechanism of small and micro enterprises, the lack of guidance of tax reduction and fee reduction, and the different scope of policy enjoyment, which affect the macro guiding value of the policy to a certain extent. Exploring the effect of tax reduction and fee reduction on small and micro enterprises It is of great practicalvalue to think and optimize the policy systematically and its countermeasures.

This paper selects small and micro enterprises as the research object, studies the changes of tax burden after the implementation of "tax reduction and fee reduction" and analyzes the reasons for the change, enriches the related research on the impact of "tax reduction and fee reduction" on the tax burden and finance of small and micro enterprises, and tries to put forward some suggestions to promote the enjoyment of tax reduction policy and promote the better development of enterprises. On the basis of summarizing the research status of "tax reduction and fee reduction" at home and abroad, in view of the "tax reduction and fee reduction" policy implemented by our government, taking small and micro enterprises as an example, this paper analyzes the changes of tax burden, profitability and other financialconditions of enterprises after the implementation of "tax reduction and fee reduction" policy, and studies the effect of "tax reduction and fee reduction" on small and micro enterprises. Finally, the countermeasures and suggestions of small and micro enterprises under "tax reduction and fee reduction" are put forward in order to improve  the  management,  improve the survival ability of enterprises and better adapt to the market competition. By increasing  the preferential intensity of scientific and technological innovation, optimizing the management services of tax departments and perfecting other policy measures matching with tax policies. The focus of this paper is to verify the specific effect of the  implementation of tax reduction through regional empirical analysis, which has certain reference significance for the tax reform of structural tax reduction.