Research On The Implementation And Optimization Of Tax Preferential Policies In Liangjiang New Area

Since the establishment of Liangjiang New Area in 2010,various enterprises have been attracted to settle in the New Area by virtue of various policies.Although the introduced enterprises have brought a lot of tax revenue to the New Area,they also bear the pressure of huge enterprise policy implementation expenditure and social operation cost expenditure brought by the expanding infrastructure construction.Since 2021,with the expiration of preferential policies for retaining the proportion of high income such as land transfer fees in Liangjiang New Area,the financial burden on the New Area has become more prominent.In order to improve the financial revenue of Liangjiang New Area and ensure the healthy and sustainable development of the New Area,the paper chooses the perspective of implementing preferential tax policies for analysis,which conforms to the actual needs of the New Area in content.This research adopts the methods of questionnaire survey,system analysis and case study to comprehensively study the implementation of preferential tax policies in Liangjiang New Area from the aspects of policy objects,policy sources,implementation methods,functions of implementing agencies,policy environment,value orientation of implementing agencies and policy implementation effectiveness,and conducts a comprehensive evaluation of the implementation of policies based on the Horn Mitt model,Based on the questionnaire survey,this paper analyzes the effect deviation of the implementation of the preferential tax policies in Liangjiang New Area,and puts forward the problems and causes of the implementation deviation caused by the unclear tax policy objectives in the implementation of the preferential tax policies in Liangjiang New Area,the urgent need to improve the policy implementation environment,and the lagging reform and update of the implementation subject.By drawing on the experience of implementing preferential tax policies in Pudong New Area,Binhai New Area and other domestic development new areas,this paper proposes measures to strengthen the current preferential tax policy objectives,deepen the reform of policy implementation institutions and build a socialized public service information system for small and medium-sized enterprises,so as to provide reference for the government to increase tax revenue and achieve sustainable development.