Research On The Problems And Countermeasures Of Tax And Fee Reduction Policy Implementation In H District

In 2022,China’s economy will face the triple pressure of demand contraction,supply shock and weaker expectations.With the acceleration of COVID-19 and global changes,the economic environment will face double uncertainties of internal and external troubles.In response to the complex market environment at home and abroad,to stimulate the internal driving force of market entities,and to improve the resilience of economic development,we introduced a series of combined tax and fee support policies,including postponing the payment of taxes and fees for small,medium and micro businesses in the manufacturing industry,extending tax rebates on a large scale,and reducing and reducing six taxes and two fees.The key to play the policy effect lies in the implementation.Whether the policy implementation procedure is smooth,whether the policy implementation ability is sufficient,whether the external environment supports and whether the taxpayer is satisfied will determine the degree of play of the policy effect.Nowadays,the policy of tax reduction and fee reduction has attracted wide attention from all walks of life.The academic circles still focus on the discussion of tax reduction and fee reduction policy on the macro level,such as the policy content,policy formulation and implementation method,while there are few studies on solving the problems of implementation and optimizing the implementation method of the grass-roots tax authorities.Therefore,based on the field investigation in District H,this paper will analyze the effect of policy implementation,find out the problems and defects in the process of policy implementation,and put forward the corresponding feasible suggestions.This paper uses Keynesian tax reduction theory,Smith policy implementation process model,new public service theory and other theoretical tools,and adopts interview method and questionnaire survey method to conduct in-depth research on the implementation of tax reduction and fee reduction policy in H district.First,we will clarify relevant concepts and review the three key tax and fee reduction policies to be implemented in 2022.Secondly,the paper introduces that H District tax Bureau ensures smooth and correct policy implementation by setting up leading groups and establishing rules and systems,and draws the conclusion that tax and fee reduction policies play an important role in reducing enterprise operating costs,solving regional employment problems and helping regional economic development through comparative analysis of gold and gold data and questionnaire data.Thirdly,while affirming the effect of policy implementation,it is found that there are four aspects of policy itself,implementing authorities,taxpayers and policy environment in the process of policy implementation in H area.Finally,for different subjects,the feasible methods to solve the problem are put forward: first,to improve the top-level design,through improving the way of policy formulation to keep close to the expected effect of policy;Second,we will improve institutional building.By improving the internal management system,introducing big data,improving the ability to cope with risks and improving the personnel training system and other ways to build an efficient executive organization;Third,pay attention to tax service,by enriching the publicity methods,changing the guidance methods to achieve accurate publicity and fine guidance,improve the tax payer’s sense of gain;Fourth,we should cultivate environmental advantages and reduce environmental resistance to policy implementation by unifying internal thinking and strengthening external communication.