Research On Practice And Effect Of Tax And Fee Reduction Policy Under Public Health Emergencies

Since the tax reform in 1994,our tax policy has shifted from "tax increase" to "tax reduction",and gradually evolved from the original basic function of "income organization" to "improving people’s livelihood" and "regulating the macro economy".After the financial crisis in 2008,in order to ensure the stable development of the economy and realize the stable development of the economy,the Chinese government put forward a positive fiscal policy of structural tax reduction.Therefore,tax reduction and fee reduction have become an important part of the adjustment of the tax system.COVID-19 has posed a severe test to the world.After the outbreak of COVID-19,the country promptly launched a level 1(especially major)public health emergency response,and people’s governments at the provincial level also launched a level 1 response according to the unified deployment of the country.In this context,as a kind of "regulator" tax relief policy should effectively play its due function in this context,it is particularly important.X Prefecture is located in the southwest border area of China,where the economic development is relatively poor,and the emergency public health event,namely the novel coronavirus,is difficult to prevent and control in X Prefecture,the border is long and other reasons lead to the repeated epidemic.In this case,how can we better play the function of the "regulating rod" of tax incentives and play a positive role in promoting the local economic development? Therefore,this paper takes the practice and effect analysis of the policy of tax reduction and fee reduction in the three years of epidemic in X State as an example to discuss the practice and effect study of the policy of tax reduction and fee reduction under public health emergencies.On the basis of Keynesian tax theory,supply-side tax theory and neutral principle of tax,this paper uses literature research,case analysis and questionnaire survey to analyze the tax reduction and exemption situation of X State from the aspects of policy,tax types and enterprise types.The effects of tax relief in X State after the epidemic were compared from the perspectives of income,tax and taxation,and the data in the questionnaire of tax relief effect in X State were counted.It is concluded that in the context of the epidemic,tax relief has played a positive role in stabilizing economic fundamentals and expectations,stabilizing market players and employment,stabilizing foreign trade,and promoting innovation-driven and green development in X Prefecture.On this basis,based on the results of impact analysis,questionnaire statistics and his own work experience in the tax department,the author made an in-depth analysis of the problems in the implementation of tax relief measures under the current epidemic background,and discussed how to improve the effect of tax relief measures in X State according to the tax relief measures in foreign countries and other places in China.The corresponding measures and suggestions are put forward,hoping to provide some reference for the southwest border areas,which have similar economic conditions,in the event of emergency public crisis.