The Implementation Deviation Of The Tax And Fee Reduction Policies Of Grass-roots Tax Departments And Research On Prevention And Control

Since the outbreak of the global financial crisis in 2008,under the multiple influences of frequent trade frictions and rampant unilateralism,in order to increase the speed of economic development,my country has begun to accelerate the pace of supply-side reforms and promote economic transformation and upgrading.In order to further ease the pressure of market competition and tax expenditures faced by enterprises,my country has implemented a comprehensive tax and fee reduction policy since 2019 to relieve the downward pressure on the economy and stimulate the development of the market economy.The implementation of any public policy must depend on the executor to carry out the specific implementation.The grass-roots tax department is the front-line department for the specific implementation of the tax reduction and fee reduction policy.Any deviation in the policy implementation process will have varying degrees of impact on the final effect of the policy implementation.Therefore,it is necessary to explore the possible implementation deviations of grass-roots tax departments in the implementation of tax and fee reduction policies,and to find corresponding prevention and control paths,so that the tax reduction and fee reduction policies can be accurately implemented.The "three eliminations,one reduction and one supplement" of the supply-side structural reforms are of great research significance to promote the reform of the industrial structure and enhance the market vitality of the real economy.Different from other scholars who pay more attention to the part of the policy itself that needs to be improved,this paper takes the tax bureau of the S district of P city as an example,through case analysis and empirical analysis,the implementation deviations in its tax and fee reduction policies are classified into four types: wait-and-see policy implementation,perfunctory policy implementation,additional policy implementation,and copying policy implementation.Based on the Smith policy implementation process model and other related theories,combined with the reduction of the tax bureau in P City S District.The implementation deviation in the implementation of the tax and fee reduction policy is analyzed,and the reasons for the implementation deviation are analyzed from four aspects: the policy implementation mechanism,the policy implementation subject,the policy implementation object,and the policy implementation environment,and the corresponding path for preventing and controlling the deviation is proposed,in order to improve The implementation effect of the tax and fee reduction policies of grass-roots tax authorities.