小型微利企业

最后，改革现有规定，对小型微利企业实行投资抵免政策，切实解决小型微利企业资金短缺问题。

Finally , reforming the existing regulations , implement small low-profit enterprises investment credit policy so that solve the problem of small low-profit enterprise ' shortage of funds .

对于处于发展瓶颈阶段的小型微利企业，制定适合本企业实际情况的战略，是突破瓶颈的首要步骤。

To the small low-profit enterprises obstructed in the bottleneck of development , developing a strategy that match the actual situation for the enterprise is the primary step to break through .

对部分小型微利企业实行所得税优惠政策。

A preferential income tax policy for small enterprises with low profits will be implemented .

第二十八条符合条件的小型微利企业，减按20%的税率征收企业所得税。

Article 28 As regards a small meagre-profit enterprise satisfying the prescribed conditions , the enterprise income tax shall be levied at a reduced tax rate of 20 % .

给予小型微利企业更多的税收优惠，积极发挥其船小好调头的作用，对于缓解就业压力、稳定社会秩序及促进经济复苏具有重大意义。

Giving small low-profit profit enterprises more tax incentives to actively play its role in turning around small boat of great significance for ease employment pressure , social stability and economic recovery .

小型微利企业必须看到自身资源匮乏、抗风险能力差的弱点，运用科学的诊断方法，客观审视自身的环境和能力，制定最合适的、且具有操作性的企业战略，并坚持执行。

Small low-profit enterprises must pay attention to their weaknesses of lack of resources and poor risk resisting capabilities . Based on scientific diagnostic methods , they have to objectively recognize the external environment and the internal capacity , develop the most appropriate enterprise strategy and implement it .