From January 1, 2012 business tax change to VAT, which brought opportunity to the development of small µ enterprises, at the same time, there emerges a lot of problems. This paper analyzes the potential problems many small micro enterprise facing: the tax rise, collection efficiency is low and the problem existing in the implementation process. Final-ly, the paper put forward related suggestions to further promote the development of small & micro enterprises.%从2012年1月1日营业税改征增值税试点以来，给小微企业的发展带来了契机，同时也出现了很多问题。本文分析了很多小微企业面临的税负不降反升、征管效率低以及实施过程中存在的潜在问题。最后，提出了进一步推进小微企业发展的相关建议。
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