The Impact of New Combined Tax and Fee Support Policies on the Development of Small and Micro Enterprises based on the Background of COVID-19 Epidemic

In the context of the epidemic, the economy of many industries in China has been severely affected, especially for small and micro enterprises. Due to insufficient funding, market demand, and management models, small and micro enterprises are facing survival difficulties. Small and micro enterprises play an indispensable role in ensuring employment, promoting development, and stabilizing the economy in China. Therefore, the country has introduced a series of combined tax and fee support policies to assist the development of small and micro enterprises, reducing their burden and alleviating difficulties. The article takes Bengbu City as an example to analyze policy dividends, policy precision, and policy guidance, studying the effectiveness of this policy in assisting small and micro enterprises in the context of the epidemic, and proposing reasonable suggestions for the subsequent development of small and micro enterprises, in order to help them achieve high-quality economic development.