Tax reduction and fee reduction are not only conducive to deepening the supply side structural reform, but also conducive to promoting the continuous improvement of the quality of China's economic growth. Based on the goal of high-quality economic development, this paper comprehensively combs the tax preferential policies issued by the state for small and micro enterprises, deeply analyzes the incentive mechanism of tax reduction and fee reduction for small and micro enterprises from the

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... ical level, and empirically tests the incentive effect of tax reduction and fee reduction on small and micro enterprises through actual data. Finally, based on the theoretical mechanism analysis and empirical test results, this paper puts forward reasonable optimization suggestions for the tax reduction and fee reduction policies of small and micro enterprises under the impact of the epidemic, so as to promote the tax reduction and fee reduction work to take root and promote the stable and healthy development of small and micro enterprises.