Research On The Deviation In The Implementation Of Value-added Tax Preferential Policies

Value-added tax(VAT for short)was first levied in France in 1954.Due to its wide range of taxation and flexible tax rate structure,it can avoid double taxation to some extent and has been widely introduced worldwide.Since 1979,China began to levy VAT,which has become the largest tax category in China and has a very important impact on Chinese financial revenue.In recent years,due to the impact of the COVID-19 and the severe international economic situation,the development of all walks of life has been seriously hindered.In order to boost the confidence of market players and promote enterprises to resume work and production,the State Administration of Taxation,on the basis of the original preferential tax policies for value-added tax,has successively introduced the time-honored preferential tax policies for value-added tax with greater preferential strength,wider coverage and deeper impact.Because of the special significance of its introduction,the implementation of the policy and the implementation effect have received widespread attention from all sectors of society.In order to deeply study the implementation status of VAT preferential tax policies,this paper combs the research context at home and abroad from the three aspects of policy formulation process,implementation deviation research and implementation effect evaluation,and defines relevant concepts such as VAT preferential tax policies and implementation deviation.Starting from the new public service theory and public policy implementation theory,this paper uses the four elements of the policy implementation process of the Smith policy implementation model.And construct the theoretical analysis framework of "policy implementation-deviation performance-cause analysis-optimization and improvement".First of all,combine with the specific practice of the key VAT preferential tax policies in the current period in S District of J City,carry out data analysis to judge the implementation of tax incentives and the differences with the original intention of policy formulation.Secondly,design the interview outline,and select 20 representative tax officials and enterprise personnel for in-depth interviews,including tax officials from different departments,different levels and different ages,as well as entrepreneur and financial practitioners from different business scales and industries.Third,summarize the specific performance of grassroots tax departments in implementing and implementing tax preferential policies under the current economic development situation,as well as the actual impact of policy implementation on enterprise development,find problems,analyze reasons and propose countermeasures.Through comprehensive analysis,the policy foundations,the formulation subject,the implementation subject and the implementation object affect the implementation effect in different degrees in the process of policy implementation,resulting in implementation deviation.From the perspective of grassroots tax officials,in line with the original intention of optimizing the effect of policy implementation and correcting the implementation deviation,this paper proposes useful suggestions from four aspects:improving the policy system,optimizing the implementation environment,improving the implementation ability,and enhancing audience participation,striving to provide more reasonable ideas and countermeasures for VAT tax policies and implementation systems,and provide reference for the "tax modernization services Chinese path to modernization" proposed by the 20th National Congress of the Communist Party of China.