Study On The Implementation Of Enterprise Income Tax Reduction Policy In H County

Our country began to implement enterprise income tax in 2008.With the fact of the tax law,various preferential policies for reduction and exemption have been introduced,and they have been well implemented and implemented.Especially when the current economy enters a new normal period,the fact of enterprise income tax reduction and exemption policy has also played a very good role in promoting the development of our economy.As a result,some tax officials have begun to implement this preferential policy conscientiously under the circumstances of simplifying government and decentralizing power,increasing efficiency,and strengthening preferential management on the basis of the original work to ensure the implementation of tax reduction and exemption policies.However,because of some special reasons,such as the large number of small and medium-sized enterprises,the implementation of enterprise income tax reduction and exemption policy is not ideal.There are unfair problems in the process of implementing tax reduction and exemption policy for these enterprises by grass-roots tax authorities,and the service and management level is not high enough,resulting in the fact that the effect of the policy is unreasonable.Think.In view of this,it is necessary to analyze the implementation of the enterprise income tax reduction and exemption policy in H county,and put forward some countermeasures for the implementation of the policy in combination with the actual situation of the county.In view of the fact that the domestic and foreign research on tax reduction and exemption mainly focuses on policy use,tax expenditure system practice and "structural tax reduction",the research on tax reduction and exemption policy needs to be refined,and there is a lack of targeted research on enterprise income tax reduction and exemption policy.Most of the research is also macro-research,and there is a lack of case study of a certain region.This paper takes H County as an example.The analysis of the implementation of enterprise income tax reduction and exemption can not only enrich the theoretical research system of corporate income tax and tax relief in China's academia,but also provide some reference for H county to implement the enterprise income tax reduction and exemption policy,and promote the purpose of the tax relief policy formulation in this county,so as to provide some references for the improvement of the enterprise income tax reduction and exemption tax policy in this county.Through this study,H county has achieved certain results in implementing the enterprise income tax reduction and exemption policy,such as the large scale growth,the growth rate of enterprise income tax exemption and exemption tax is higher than thedevelopment level of economic tax source,the largest proportion of the third industry tax deduction and exemption,but there are also problems in policy design and system,inadequate policy propaganda service,backward policy implementation and lack of right.Policy-making supervision and other issues.In this regard,H County should take measures to strengthen the reform of enterprise income tax reduction and exemption policy and system,improve the quality of enterprise income tax reduction and exemption service,standardize the business of enterprise income tax reduction and exemption,strengthen the evaluation and inspection of enterprise income tax reduction and exemption,and strengthen the application of enterprise income tax reduction and exemption data.