| Under the dual pressures of domestic economic downturn and complex external situation,tax reduction and fee reduction have become an important starting point of national macro-control and an important tool of counter cyclical regulation.At present,China is in a critical period of economic restructuring,tax reduction and fee reduction is a supporting measure to implement the task of "cost reduction",and also an important means to stabilize the economy,which is related to the vitality and prospects of China’s economic development in the future.At the end of 2018,the central economic working conference emphasized the implementation of larger tax reduction and more obvious fee reduction.In2019,a new round of comprehensive tax reduction and fee reduction will spread across the country,and it is expected to reduce taxes by 2 trillion yuan.Compared with the past,the new round of tax reduction and fee reduction has the characteristics of "systematic,focused and scale" in addition to its larger scale.However,the implementation of preferential tax policies is the most important.Whether the current policies are effective,whether they can promote the high-quality development of the economy,and how to solve the difficulties and obstacles in the implementation of the policies,and how to establish a long-term mechanism of tax reduction and fee reduction are the common concerns of the practical and theoretical circles.Therefore,this paper takes the new round of comprehensive tax reduction and fee reduction since the end of 2018 as the research object,discusses its policy effectiveness,problems encountered in the implementation process and further improvement path.The first chapter introduces the background of the topic and the research results of tax reduction and fee reduction at home and abroad.The second chapter explains the related concepts and theoretical basis of tax reduction and fee reduction policy.Chapter three reviews the tax reduction and fee reduction policies issued since the end of 2018.Then from the macro and micro dimensions,the paper discusses the effect of tax reduction and fee reduction.The fourth chapter discusses that there are still some problems to be solved in the formulation and implementation of the policy,which makes the positive effect of the policy weakened to a certain extent.For example,lack of corporate sense of gain,deviation in policy-making,lack of executive power of the public sector and so on.At present,China’s macro tax burden is still at a high level,and there is still room for further improvement in tax reduction and fee reduction.The fifth chapter points out that the rootcause of the above problems is the "three paradoxes" in fiscal distribution,and the mismatching of fiscal power and expenditure responsibility left by the reform of tax distribution system,which leads to the local government using the loopholes in non tax revenue management to increase the collection of non tax revenue.The reform of national and local tax organizations is not thorough,and the dual leadership of tax departments has also become an obstacle to the implementation of tax reduction policies The heavy burden of five insurances and one fund offset some of the achievements of tax reduction.The sixth chapter puts forward suggestions on how to further improve the path of tax reduction and fee reduction from the long-term and short-term perspectives.The limited conditions of the "ternary paradox" of financial distribution can be transformed into contingency factors to alleviate the contradictions of the three elements.In the long run,the central government and the local government should establish a unified financial relationship between the central government and the local government,while the tax authorities should make use of the opportunity of the combination of national and local taxes to build a new tax collection and management system,continue to promote the process of Tax Legalization,and constantly optimize and improve the tax system.In the short term,the policy should be more focused on reducing the tax burden of enterprises,so as to enhance the sense of gain of enterprises in the reform of tax reduction. |
