Small and medium enterprises play a huge role in the economic growth of many countries or regions, both in developed and developing countries. Small and medium-sized enterprises operating in all fields of the national economy from industrial production, construction, trade, and services... meet the increasingly diverse and abundant needs of consumers. Small and medium enterprises are a large part of the system of economic organizations in Vietnam. Recently, the Government has issued Decree 80/2021/ND-CP to replace Decree 39/2018/ND-CP on supporting small and medium enterprises.