Research On Effectiveness Evaluation And Promotion Strategy Of Tax And Fee Reduction For Small And Medium-sized Enterprises In Jilin Province

In order to adapt to the changing environment of enterprises and the trend of economic development,and continue to promote industrial upgrading,China began to implement the policy of reducing taxes and fees,adjusting taxes to guide the direction of economic development and optimize the national economic structure.Since the introduction of tax reduction and fee reduction policy,it has always appeared in the public’s field of vision as an annual key word,especially since January 1,2019,the further implementation of a series of tax reduction and fee reduction policies has played an important role in the development of China’s small and medium-sized enterprises,and has achieved initial success Effect.However,due to novel coronavirus pneumonia and the dual pressure of economic downturn,China’s economic environment is always faced with various uncertainties and challenges.With the advancement of tax reform,various policy issues continue to emerge,so the research on the effectiveness of tax reduction and fee reduction policy is particularly important,which determines whether the tax reduction and fee reduction policy can be regarded as a policy that benefits the country and the people,leaving a heavy ink on the road of China’s tax reform,and whether the small and medium-sized enterprises can develop smoothly and healthily under the protection of the tax reduction and fee reduction policy Exhibition.As an important industrial base and grain production base in China,there are numerous small and medium-sized enterprises in Jilin Province,which are the key to promote the steady economic development of Jilin Province.To promote novel coronavirus pneumonia,the development of Jilin’s market economy is stable and the development of Jilin’s small and medium enterprises has been restricted to different degrees in view of the current economic situation and the impact of global economic development.In recent years,the introduction of tax and fee reduction policy is aimed at the characteristics of small and medium-sized enterprises.It is committed to reducing their production and operation costs,stimulating the vitality and competitiveness of enterprises,promoting the supply side reform,optimizing the business environment,etc.,give small and medium-sized enterprises a stable and healthy development environment to provide strong protection.This paper selects the small and medium-sized enterprises in Jilin Province as the research object,takes the financial data of the representative enterprises in the manufacturing industry and wholesale and retail industry in recent three years as the basic data,takes the proposed double indicators as the scale,and from the perspective of different scale enterprises and industry categories in the manufacturing industry and wholesale and retail industry,adopts the methods of literature research,field visit and comparative analysis This paper summarizes the current situation of the development of small and medium-sized enterprises in Jilin Province,the evolution of tax burden and the implementation of tax reduction.In order to facilitate the follow-up research,this paper proposes the double index analysis method according to the actual situation of the small and medium-sized enterprises in Jilin Province,studies the implementation status of the current tax and fee reduction policy and makes a systematic evaluation of the current achievements,so as to enrich the research on the effect of tax and fee reduction policy for small and medium-sized enterprises and the sustainable development of small and medium-sized enterprises under the tax and fee reduction policy.Finally,combined with the collected data analysis and relevant literature,this paper attempts to put forward the strategies to improve the effectiveness of tax reduction and fee reduction from the central government,local government and beneficiary enterprises themselves,so as to promote the tax reduction and fee reduction policy to the better benefit the public and to promote the better development of small and medium-sized enterprises in Jilin Province.The evaluation of the effect of tax reduction and fee reduction also needs to be attached great importance in the process of policy promotion.This paper takes the effect evaluation of tax reduction and fee reduction policy in small and medium-sized enterprises in Jilin Province as an opportunity to provide a new direction for the follow-up research of tax reduction and fee reduction policy,so as to promote the comprehensive development of tax reduction and fee reduction policy in China.