Study On The Implementation Effect Of Tax Cut And Fee Reduction Policy For Small And Medium-sized Enterprises In Panlong District Under The Background Of COVID-19 Pandemic

At the beginning of 2020,the COVID-19 pandemic swept across the country,spreading and breaking out on an unprecedented scale,resulting in a rapid slowdown in China’s economic development and a huge impact on market economic entities,especially the survival and development of small,medium and micro enterprises.Affected by the epidemic,the pressure on enterprises has been released,and the majority of small,medium and micro enterprises have been supported to overcome difficulties.Under the guidance of the country’s policies and policies,the State Administration of Taxation has formulated a number of targeted tax reduction policies,which have achieved remarkable results and effectively helped small,medium and micro enterprises to reduce operating costs.,stimulated market vitality.However,at present,the tax and fee reduction policy is still faced with the unstable epidemic environment,imperfect policy system,difficult implementation process,and low participation of small,medium and micro enterprises,so that the effect of the policy has not been fully released and manifested.It still faces a relatively heavy tax burden and development pressure.Therefore,it is of great significance to study how to improve the implementation effect of tax and fee reduction policies in the current environment of the epidemic.This paper starts with the definition of small,medium and micro enterprises and the implementation status of the tax and fee reduction policies in Panlong District,and conducts an in-depth analysis of the development of small,medium and micro enterprises in Panlong District under the impact of the epidemic.and other methods,through conducting a questionnaire survey and using William Dunn’s public policy evaluation system,from the six dimensions of benefit,efficiency,fairness,adequacy,responsiveness and suitability to comprehensively evaluate the small and medium-sized enterprises in Panlong District under the epidemic.The implementation effect of tax and fee reduction policies.The results show that the overall effect of the current implementation of tax and fee reduction policies for small and medium-sized enterprises in Panlong District is average.Through the exploration of the problem and its influencing factors,the article believes that in the current epidemic environment,there are many factors that affect the implementation effect of the tax reduction and fee reduction policy for small and medium-sized enterprises in Panlong District,mainly in the policy itself,the implementation subject,The target audience and the external environment are four levels,and it is pointed out that the policy level should further improve the level of standardization and integration,improve the quality of tax payment services for executives,standardize the financial management of small and medium-sized enterprises,improve the enthusiasm of enterprises to participate,and the environmental level should be Countermeasures and suggestions for the purpose of enhancing the sense of gain of enterprises can effectively improve the implementation effect of tax reduction and fee reduction policies,so as to promote the better development of small,medium and micro enterprises in Panlong District under the impact of the pandemic.