Combined with material 2, talk about why the state should increase its efforts to support the development of small and micro enterprises.

Small and micro enterprises are the new force of development, the main channel of employment and the important source of innovation. In recent years, the state has issued a series of tax policies that benefit the development of small and medium-sized enterprises, especially small and micro enterprises. For example, the state collects enterprise income tax at a reduced rate of 2% for small and low-profit enterprises that meet the requirements; Reduce the collection rate of small-scale VAT taxpayers from 6% and 4% to 3%; Exempt financial institutions from stamp duty on loans to small and micro enterprises; Exempt small and micro enterprises from administrative fees such as management, registration and license; The threshold of value-added tax and business tax for individual industrial and commercial households and other individuals will be raised to a monthly sales of 5, to 2, yuan. In practice, the upper limit of 2, yuan has been applied in all localities. According to the threshold policy, small-scale VAT taxpayers and business tax taxpayers with monthly sales of less than 2, yuan in small and micro enterprises are temporarily exempted from VAT and business tax; The scope of small and low-profit enterprises that will enjoy the policy of halving corporate income tax will be expanded from less than 3 thousand yuan to less than 6 thousand yuan, and then further expanded to less than 1 thousand yuan.

this policy is equivalent to raising the current threshold of value-added tax and business tax from 2, yuan (annual sales of 24, yuan) to 3, yuan (annual sales of 36, yuan), and expanding the scope of application from the existing individual industrial and commercial households and other individuals to small and micro enterprises. Internationally, this tax exemption standard is not low. According to the OECD report, among the 33 OECD member countries (only the United States does not levy VAT), Chile, Mexico, Spain and Turkey have not set a threshold, that is, they have to pay taxes as long as taxable transactions occur; In the other 29 countries with thresholds, the average annual sales threshold is 39,5 US dollars, which translates into about 24, yuan, while there are as many as 19 member countries with less than 24, yuan.