Based on the context of Thanh Hoa province, the research proposes the model of policy related factors from the action of government (at all level) influencing on the survival and the development of SMEs. The research was conducted by collecting data from 512 SMEs in Thanh Hoa province. The results indicate that tax supporting policy and the preferential policies of the bank were crucial factors affecting the development of enterprises during the Covid 19 pandemic, directly. Other factors included insurance policy, capital support packages of Government, the act of public administration and the role of professional association which were considered as important elements affecting the enterprise’s development. Based on the results, the study proposes policy implication in order to support SMEs overcome difficulties during the coronavirus pandemic.