A Study On The Implementation Of Preferential Tax Policies Of Coping With COVID-19 In Pu’er City

Due to the outbreak of COVID-19,a great negative influence has been brought to the development of China’s macro economy and the reform of fiscal and tax system.In order to deal with the impact of COVID-19 on social economy,the tax policy tool exerts an extremely important role as a significant method of national governance and macro regulation.In order to stabilize the social and economic development,the government of China issued a series of tax-reducing fiscal measures of more than four hundred billion yuan in the first quarter of 2020 alone,showing the characteristics of hedging “public risks” with “financial risks”.In the face of increasingly expanding financial risks,it is necessary to help enterprises resume work and production and ensure the stable economic development by effectively utilizing the current preferential tax policies.Tax policies must play an important role in the prevention and control of COVID-19 and especially exert a supportive effect on helping enterprises tide over the impact of COVID-19 as a significant tool for the promotion of stable economic and social development.Through sorting out the preferential tax policies for enterprises enacted by the government of China during the outbreak of COVID-19,combining with the data analysis of enterprises enjoying tax preference in Puer City and the author’s work experience and applying the theories of public management,this paper comprehensively analyzes the implementation effect of the preferential tax policies for enterprises.According to the research findings,an ideal effect has not been realized during the implementation of the preferential tax policies for enterprises,and the factors influencing the implementation effects of the preferential tax policies include unscientific policies,low efficiency of policy executors,target groups’ poor ability to accept new policies and immature environment.Therefore,the government shall perfect the preferential tax policies constantly,construct a scientific and complete system of preferential tax policies,improve the policy implementation efficiency of tax authorities,jointly set up a convenient,efficient and fair business environment governed by law and make full use of the preferential tax policies for enterprises to better serve the economic and social development.Through keeping to various preferential tax policies enacted by the government of China during the outbreak of COVID-19 in 2020,this paper tries to highlight the typicality,representativeness and objectivity of the research object,scope and data,strives to make the research results true,reliable and practical,underlines the practical value and significance of countermeasures and suggestions,and aims to provide decision reference for tax authorities to implement the preferential tax policies and enterprises to fully enjoy the preferential tax policies.