Research On The Optimization Of Tax And Fee Reduction Policy Implementation In H Province Based On Smith Model

Promoting the implementation of tax and fee reduction policies is the core meaning of China’s economic development in the new era,and it is also an important step in the modernization process of China’s governance system and capacity.Under the great economic changes at home and abroad and the resulting economic and social risks,traditional policy implementation concepts and methods can no longer meet the requirements of economic development in the new era,and there is an urgent need to innovate the implementation concepts of tax and fee reduction policies and change the policy implementation methods,To promote the implementation of policies and provide solid support for promoting social stability and orderly development and high-quality economic growth,this puts forward higher requirements for the entire process of policy implementation.The active implementation of key policy points in H Province,especially the strong implementation of tax and fee reduction policies in2019-2020,not only comprehensively improved the production capacity of the provincial real economy,promoted the improvement of quality,efficiency,and innovative development of enterprises in the province,but also achieved significant results in promoting social harmony and stability and ensuring people’s livelihood.Although the implementation of the tax and fee reduction policy has played an important role in promoting the economic development of H Province,the implementation effect varies greatly among different cities in the specific implementation process.In view of this,studying the implementation of tax and fee reduction policies in H Province is of great significance for optimizing the implementation effect of tax and fee reduction policies.This article first sorts out the research status quo of public policy implementation and tax and fee reduction policy implementation at home and abroad,and focuses on analyzing the theoretical points of the supply school tax reduction theory,the new public service theory,and the Smith policy implementation model.It draws a preliminary conclusion about the suitability of the tax and fee reduction policy implementation issues in H Province and the Smith policy implementation model.Through the Delphi expert scoring method,four factors related to the implementation of tax and fee reduction policies in H Province were clarified,namely,ideal policies,implementation,economic effects,and public satisfaction.An indicator system based on the Smith policy implementation model was constructed to lay the foundation for subsequent research.Using the fuzzy set qualitative comparative analysis method(fs QCA)to analyze the survey data,four effective paths for the implementation of tax and fee reduction policies and two implementation deviation paths were obtained.After in-depth research,it was finally determined that there are two key factors that promote the effective implementation of tax and fee reduction policies in H Province,namely,"ideal policy" and "implementation status." The improvement of these two aspects is the key to substantially optimizing the implementation of tax and fee reduction policies in H Province.Based on the research results,this article takes "ideal policies" and "implementation status" as breakthrough points to optimize the implementation of tax and fee reduction policies in H Province.Through optimizing the top-level design of policies,promoting the construction of policy implementation organizations,creating an efficient implementation and supervision environment,focusing on the implementation of policy publicity and training,and strengthening the construction of government service system,this article proposes corresponding optimization countermeasures for the implementation of tax and fee reduction policies in H Province through internal and external linkage and coordination,With a view to providing suggestions and suggestions for improving the overall implementation effectiveness of tax and fee reduction policies in H Province.