Researchon The Problems And Path Optimization In The Implementation Of Tax And Fee Reduction Policy In Shilin County

Since 2018,in the face of a wave of international tax cuts,China-Us trade friction and downward pressure on the domestic economy,the CPC Central Committee and The State Council have made major decisions and plans to cut taxes and fees.Aiming to optimize the business environment and stimulate the vitality of market players,and further promote steady and sound economic development.In view of this,this paper conducts an in-depth study on the implementation of tax reduction and fee reduction policies in Shilin County in recent years to understand whether the policy achieves the expected effect,find out the problems in the implementation process,analyze the reasons,and put forward feasible suggestions and countermeasures for the reference of relevant departments,so as to better implement the policy of tax reduction and fee reduction and promote the economic development of Shilin County.In this paper,literature research,field research and comparative analysis are used.First of all,by reading a lot of literature on tax and fee reduction,sorting out the research results from domestic and foreign experts and scholars,the paper lays a solid research foundation.Secondly,the paper uses comparative analysis of various tax data and economic data of Shilin County through the analysis of tax reduction and fee policy implementation effect.Thirdly,the paper conducts field research to understand the problems existing in the implementation of tax and fee reduction,and analyzes the causes of the problems based on the Smith policy implementation process model.Finally,it puts forward some countermeasures and suggestions to optimize policy implementation.Through the research,this paper finds that the implementation of tax reduction and fee reduction policy in Shilin County has remarkable effect,which is manifested in the following aspects: enhanced market vitality,reduced tax burden,and obvious effect of tax reduction and fee reduction for small and micro enterprises.At the same time,it is also found that in the implementation of tax and fee reduction policies in Shilin County,there are some problems,for example,in Shilin County in-depth policy learning isn’t conducted sufficiently.policy publicity is not targeted well.They have neither strict policy review nor strict post-supervision after problems occur.They also have not enough policies on risk prevention and control.This paper analyzes the causes of the problem from four aspects: the policy itself,the policy implementation agency,the policy target group and the policy implementation environment.The main reasons are: the policy lacks stability and timeliness,the level of executive work of staff is uneven,the capacity of related market player is insufficient;it is difficult to balance the pressure on local government finances with cuts in taxes and fees.In order to promote the effective implementation of tax and fee reduction policies and fully release the effect of the policies.Shilin County should optimize the policy system of tax and fee reduction,improve the implementation efficiency of the implementation agencies,enhance the tax-related ability of market players,and create a good environment for policy implementation.