Research On Implementation Tax And Fee Reduction Policies For Small And Micro Businesses

As an important part of China’s socialist market economy,small and micro enterprises are the most active and widely distributed large group among market subjects,playing an irreplaceable role in absorbing social employment,stimulating market vitality and promoting industrial structure transformation and upgrading.It has become an important source of strength for promoting sustained economic development,solving problems concerning people’s livelihood and maintaining social harmony and stability.However,small and micro enterprises have low risk resistance ability,coupled with the impact of external competition environment,survival and development face many difficulties.In particular,since 2019,China has introduced a "package" of preferential relief and exemption policies for small and micro businesses,benefiting a wide range of businesses with unprecedented intensity.In 2020,small and micro businesses were hit by the COVID-19 pandemic.In order to help them better cope with external pressure,China released 28 more preferential policies in seven batches after the last round of tax and fee cuts,focusing on helping small and micro businesses tide over the epidemic.However,in the context of large-scale tax and fee cuts,there are still problems such as small and micro enterprises’ weak sense of access to preferential policies.The main reason is that there are problems in the process of policy implementation,which to some extent reduces the expectation of tax and fee reduction policy targets.Therefore,it is a major and arduous task for tax departments and tax personnel at all levels to implement policies well and make small and micro enterprises fully enjoy policy support.In this paper,stratified sampling is conducted for small and micro enterprises in County D,according to the proportion of industry,questionnaire survey method,interview method and comparative analysis method are adopted to analyze the implementation effect of tax reduction and fee reduction policies for small and micro enterprises in County D in 2019 and 2020 from the perspectives of tax types,industries and policies.It is found that there are some problems,such as high tax burden,limited recipients of the policy,large difference in tax reduction effect between industries,and taxpayers’ insufficient understanding of the policy and low satisfaction.In view of the above problem,this article is based on horn-meter system model,to explore the reason of policy implementation problems,found in D county small micro enterprise taxs and fees poor policy implementation effect is the main factor,policy execution standard is not unified and the executive mechanism is not sound,unreasonable resource allocation policy,implementation method and the improper and incomplete policy execution environment.In order to improve the implementation effect of tax,this paper puts forward corresponding policy suggestions based on the five elements of The Horn-Meter model.First,clear policy implementation objectives and formulate reasonable implementation standards;Second,to strengthen the implementation of standardized construction and departmental linkage;Third,optimize the allocation of human,financial and authoritative resources and improve the information sharing mechanism;Fourthly,improve the way of policy implementation and establish the assessment mechanism of policy implementation;Fifth,raise the level of economic development and build a sound implementation environment.This study is conducive to the effective implementation of tax and fee reduction policies for small and micro enterprises in D County,and also provides decision-making reference for the realization of policy objectives in other regions.