Research On The Implementation Of Tax Preferential Policies By The Basic Tax Authorities Under The System Of Tax Reduction And Fee Reduction Study Of F County

Since Premier Li Keqiang put forward new goals for annual tax reduction in the government work report in 2018,the State Administration of Taxation issued the notice on further implementing tax reduction measures to serve the economic and social development better in September.Tax reduction and fee reduction has become the strongest and the most powerful "foothold" in the process of organizing tax work.In recent years,China's economy has generally shown a trend of stability progress.Confronting increasingly complex and fierce environment of international competition and domestic competition.It will be more conducive to the employment stability,the stability of people's livelihood,the steady growth,and the stability of foreign trade that increasing tax and fee reductions.That will give assistance to the sustainable development strategy of the economic system.At the present stage,with the successive introduction of various preferential tax policies under the background of tax reduction and fee reduction,supplemented by the diversification of tax revenue methods organized by tax authorities at all levels and the stabilization of talent team construction,China has initially created a "Taxation business environment that "tax reduction" stimulates economic development;" reduces fees "stimulates market vitality;and income growth are developing steadily more and more better as expected.Among the specific policy systems for tax reduction and fee reduction,VAT as China's largest turnover tax involving production,processing,repair and distribution,wholesale,retail and other links.The tax reduction dividend of which pass from production taxpayer to indirect tax payer,as the result,the prices of China's terminal consumer goods and the consumption capacity of residents.Income tax as the second largest category of tax revenue in China affects the after-tax profits of varioustypes of registered taxpayers,thereby affecting the level of per income of residents.Therefore,studying the implementation of preferential tax policies on VAT and income tax is helpful to measure the matching degree of policy implementation effects and policy formulation goals,and provide a theoretical foundation for policy formulation,implementation,and taxpayer levels,and then evaluate the effectiveness of the work of the tax subject better.This study selected the implementation of VAT and income tax preferential policies in F County under the background of tax reduction and fee reduction as the research object.Analyzed the effect of the policy effects of the real economy and selected the tax burden situation before and after the tax reduction is reduced as a case study.Combined with the data of regional economic characteristics and policy implementation,comparative analysis of VAT and income tax preferential policies changes.The Smith policy implementation process model and the Keynesian tax reduction theory are used to analyze the results.Among the implementation of preferential tax policies,factors such as the limitation of taxpayers who enjoy the policy,insufficient stamina for tax collection and management,uneven business abilities of executives,complicated tax procedures,lack of enforcement supervision,and insufficient accuracy of taxpayers' grasp of policies,all affect Consumer taxpayers' sense of acquisition who government services.Based on this,put forward reasonable suggestions and countermeasures,hoping to provide valuable reference for the reforming of China's tax system and fee reduction,and to provide grass-roots data support for subsequent policies issued by subsequent countries,so as to make sure tax incentives really promote the development of enterprises,stimulate the vitality of enterprises,and optimize the beautiful vision of China's economic structure.