Research On The Implementation Of Tax And Fee Reduction Policies In Bijie High-Tech Zone Of Guizhou Province

General Secretary Xi Jinping has set higher requirements for economic development in his report at the 20 th National Congress,with taxation mentioned four times,covering various aspects such as people’s livelihood,finance,government finances,and green development.The fundamental role and importance of taxation in China’s future development are self-evident.In response to the new requirements of Chinese-style modernization,China is transforming its mindset,making timely adjustments,shifting the economic model towards high-quality development,constructing a new development framework,pursuing enhanced quality and efficiency,and continuing supply-side structural reforms.Tax reduction and fee reduction are important aspects of these efforts.Taking Bijie High-tech Zone in Guizhou Province as a case study,this paper employs Smith’s policy implementation theory and adopts research methods such as literature review and questionnaires to conduct an in-depth analysis from different perspectives and levels.During the research and analysis,it is discovered that the implementation of tax reduction and fee reduction policies in the region is influenced by factors such as the implementing bodies,target groups,and implementation environment,resulting in issues like imprecise policy execution and hindered transmission of implementation force.Consequently,some taxpayers are unable to fully participate in policy implementation or enjoy the benefits brought by tax reduction and fee reduction policies,directly impacting the effectiveness of such policies.Therefore,the purpose of this paper is to explore and analyze the causes of these issues in-depth and provide targeted policy recommendations,aiming to offer theoretical guidance for grassroots tax authorities in continuously optimizing their policy implementation capabilities.