Micro and small enterprises are faced with practical decent labor deficits, and thus, it is challenging for them to build harmonious labor relations. Hence, fiscal support policy, in addition to labor law, should also be implemented to promote the construction of harmonious labor relations in these enterprises. More specifically, these policies refer to those of increasing job opportunities and enterprise training, offering benefits on trade union membership dues and fiscal support for social insurance expense as well as fiscal stimulus policy of standardized management of labor relations.