Study On The Implementation Of Tax Reduction And Fee Reduction Policy In W County

Tax is of vital significance for maintaining national economic stability,ensuring social equity and promoting economic development.It is not only the main source of national fiscal revenue,but also can provide strong support for national development.In order to better cope with the current complex situation and ease the downward pressure on the economy,we must take effective measures to reduce taxes and fees to deal with the current problem.This is not only an important part of the implementation of the six stability requirements of the central Committee,but also can provide strong support for the supply-side structural reform,promote high-quality economic development,improve the business environment,promote the development of the private economy and small and medium-sized enterprises,and help solve the employment problem.Therefore,the practical effects of this policy deserve our close attention.Domestic research on the problems and countermeasures of the implementation of tax and fee reduction policies is relatively weak.Based on Smith’s policy implementation process theory and tax compliance theory,this paper uses questionnaire survey method,interview method and case analysis method to study the impact of tax reduction and fee reduction policy after its implementation in W County.In terms of tax reduction and fee reduction,W County has adopted such measures as setting up professional teams,detailing task lists,innovating working methods and forming long-term mechanisms.At the same time,there are also problems such as the surge in workload of grass-roots tax personnel,the phenomenon of wrong tax refund,the low awareness of taxpayers to the policy of tax reduction and fee reduction,and the tedious process for taxpayers to give up enjoying the policy.Based on Smith’s policy implementation process theory,Starting from the four aspects of the policy itself,the implementing agency,the target group and environmental factors--from the formulation of tax reduction and fee policy,the implementation of tax authorities,the acceptance of the policy by taxpayers,the impact of the environment on the policy implementation and other aspects,it is found that the introduction of the policy is too dense,there is lag and short-effect,and the smoothness of switching is not good.Tax authorities are not flexible in the way of policy implementation,tax personnel have job burnout,taxpayers lack of enthusiasm and initiative to obtain policies,the professional quality of enterprise financial personnel is uneven,the local economic and cultural level is not high and the internal assessment indicators of the tax system is not scientific enough.On this basis,by referring to the advanced experience of Chaozhou City,Dongyang City,Hangzhou City and other regions in China,the paper proposes countermeasures and suggestions to optimize the effect of tax reduction and fee reduction policies in W County,namely,strengthening the cohesion and operability of policies,optimizing the service quality and efficiency of implementation departments,improving the sense of gain of target groups,and building a good platform for the implementation of tax reduction policies.To explore more effective ways to implement tax and fee reduction policies more efficiently in the future.