Research On The Implementation Of Tax Reduction And Fee Reduction Policies In Service Industry

Implementing the policy of tax reduction and fee reduction is a powerful measure taken by China to reduce the tax burden of enterprises,help enterprises develop and stimulate their innovation vitality.In recent years,tax reduction and fee reduction have become the main tone of China’s tax policy.Since the 13th Five-Year Plan,China has achieved a total tax reduction of 8.6 trillion yuan.The policy of tax reduction and fee reduction has played a positive role in stabilizing economic growth and employment,and achieved remarkable results.The development of service industry is an important starting point for economic transformation and upgrading.Large-scale tax reduction and fee reduction policy has had a certain impact on service enterprises in L city.Active and effective tax reduction and fee reduction policies can reduce the tax burden of service enterprises,reduce operating costs,create capital space for enterprise development,and also have a positive impact on enterprise operation and innovation.However,it is worth noting that in the implementation of the tax reduction and fee reduction policy,there are also some problems,such as inadequate implementation of the policy,low sense of acquisition of the tax reduction and fee reduction policy by service enterprises,etc.Therefore,it is necessary to sort out and analyze the implementation of the tax reduction and fee reduction policy in the whole process,gain insight into the existing problems and deeply analyze the causes,find out the corresponding solutions,effectively play the regulatory role of the tax reduction and fee reduction policy,and better promote the high-quality development of the service industry.Based on Smith’s policy implementation process model,this paper focuses on the problems and reasons in the implementation of tax reduction and fee reduction policy in L city through questionnaire survey,interview and query of tax system data,and puts forward some suggestions to further optimize the implementation.According to the research,there are still some problems in the implementation process of tax reduction and fee reduction policy,such as the service enterprises’low sense of tax reduction and fee reduction policy,the tax department’s policy implementation still needs to be strengthened,the service enterprises’failure to make effective use of the policy,and the poor policy implementation environment.Aiming at the existing problems,this paper makes full use of Smith’s policy implementation process model,combining with the daily work practice of L city,analyzes the reasons from four aspects:the policy itself,the implementing unit,the target group and the external environment,and puts forward some suggestions to improve the implementation effect.Including optimizing and perfecting the policy of tax reduction and fee reduction for service enterprises,improving the implementation mechanism of tax reduction and fee reduction policy,enhancing the policy participation and cooperation of service enterprises,and strengthening cooperation with other departments.This study has positive significance for government departments to strengthen public management measures and improve public service level.It has practical application value for systematically improving the implementation effect of tax reduction and fee reduction policies of service enterprises and promoting the development of service enterprises.