The Research On The Policy Implementation Of Cut Taxes And Administrative Fees For The Small And Micro Enterprises

In recent years,in the complex environment of the wave of international tax reduction and the new normal of domestic economy,the implementation of tax reduction and fee reduction policies has undoubtedly become an important means for the Chinese government to conduct macroeconomic regulation and control.In this context,China’s small and micro businesses are booming,almost covering all walks of life in the current market;The economies of scale have steadily improved and become a new engine of China’s economic development.However,at the same time,the overall situation faced by small and micro enterprises,such as poor viability,high operating costs,fierce market competition and difficult and expensive financing,remains unchanged.In order to effectively relieve the operating pressure of small and micro enterprises and help them get rid of the survival dilemma,in recent years,the Chinese government actively and steadily promotes the cut taxes and administrative fees in the implementation of fiscal policies for small and micro enterprises.However,in reality,the implementation effect of Cut taxes and administrative fees for small and micro enterprises has failed to meet expectations.Although there are many reasons for the poor effect of policy implementation,the tax department,as the main body of policy implementation,is undoubtedly the one that needs to be vigilant and introspect most.This paper chooses from the perspective of implementing agencies to study why the cut taxes and administrative fees for small and micro enterprises after several adjustments are still facing problems such as ineffective implementation and poor implementation effect.As for the research object,we choose S District,the central urban area of A City,one of the demonstration cities of small and micro enterprises,and take Smith Model as the basic theoretical framework of the analysis of this paper.At the same time,combined with the tax incentive theory,literature research method,field interview method,questionnaire method to conduct the investigation.Through the investigation and analysis of the implementation status of cut taxes and administrative fees for small and micro enterprises in S District,this paper finds that the tax authorities are faced with the problem that the implementation effect can not reach the expected target.The reasons for the problems include the implementation variation caused by the shortcomings of the enforcement agencies,the implementation deviation caused by the policy defects,the obstruction caused by the limitation of the target groups,and the immaturity of the policy environment.Based on the reason analysis,and combined with the actual situation and S working practice,the writer in this paper to improve the effect of S district tax department policy implementation put forward targeted Suggestions for improvement,for the local tax department to better perform the implementation of small micro enterprise cut taxes and administrative fees provide certain reference,to promote the healthy development of small micro enterprise render contribution.