Study On The Problems And Countermeasures Of Tax And Fee Reduction Policy Implementation

Reducing taxes and fees is a major strategic decision and plan made by the Party Central Committee and the State Council.It is also an important measure to deepen supply-side structural reform,reduce the burden on enterprises,stimulate the vitality of the market main body and serve the high-quality development of the economy,it is a great reform of turning the blade inward and breaking the wrist.As an important part of the national Macroeconomic regulation and Control Policy System,the policy of reducing taxes and fees has the distinct characteristics of structure,encouragement,support and guidance to the development of market subjects.In the past five years,the amount of tax reduction and fee reduction in China has reached a new height,achieving a remarkable achievement of 7.6 trillion yuan.While marveling at the series of macro benefits brought about by the policy of reducing taxes and fees,we should also see that there are still some problems in the process of implementing the policy of reducing taxes and fees,which to a certain extent has reduced the expected effect of the implementation of the policy of reducing taxes and fees,and the efficiency of policy implementation has been hampered.To explore the problems and countermeasures in the implementation of the policy of reducing taxes and fees has a strong practical value and guiding significance,which can make the policy of reducing taxes and fees more effective and long-term benefit to enterprises,to pass on the policy dividend to every taxpayerThis paper takes the tax reduction and fee reduction policy of D District Tax Bureau of D City as the research object in recent years,adopts the methods of Comparative Research and on-the-spot interview,and takes the tax incentive theory and Smith’s policy implementation theory as the theoretical guidance,from the aspects of taxes and industries,this paper analyzes the benefits and shortcomings brought to enterprises after the implementation of the policy of reducing taxes and fees,and obtains the problems existing in the implementation of the policy of reducing taxes and fees,this paper analyzes the causes of the problems and puts forward some countermeasures and suggestions to promote the implementation of the policy of reducing taxes and fees.The content of this paper is divided into five chapters.The first chapter is mainly about the background and purpose of the topic.By combing all kinds of literature,it analyzes the research status quo of reducing taxes and fees at home and abroad,and determines the theoretical support and thinking methods of the research The second chapter expounds the related concepts and theoretical basis of tax reduction and fee reduction,which lays a foundation for the research of this paper,the Fourth Chapter,on the basis of the previous chapter,puts forward the problems in the process of the policy implementation based on the data analysis,the fifth chapter puts forward countermeasures and suggestions to promote the implementation of the policy of reducing taxes and fees,and puts forward five suggestions to the causes of the problem.