Execution Dilemma And Optimization Path Of China’s Value-Added Tax(VAT) Credit Refund Under The Background Of Tax Reduction And Fee Reduction

Since "structural tax reduction" were first proposed at the 2008 Economic Work Conference,"tax and fee reduction" have frequently appeared in government work reports.In 2018,we proposed to implement a trillion-scale tax and fee reduction policy,and from 2019 to 2021,we will carry out this round of large-scale tax and fee reduction policies.In 2022,we decided to implement a new combination of tax support policies.value-added tax(VAT)credit refund on a large scale is one of the most important.This paper uses the Smith policy implementation model and sort out the changes of VAT credit refund in china with the induction analysis method,comparative analysis method and other analysis methods.The policy is divided into four stages: only rebate(1979-2010),pilot phase of rebate rebate in some industries(2011-2018),industry-wide incremental rebate rebate stage(2019-2022 March)and industry-wide incremental rebate rebate and inventory rebate stage(April 2022-present).Taking the VAT credit refund on a large scale as the research object,this paper analyzes the implementation dilemmas faced by China’s VAT credit refund from the aspects of policy provisions and implementation effects,and finds the following implementation dilemmas: the inherent limitations of the policy itself,the lack of the subject’s ability to implement the policy,the low sense of gain of the target group and the poor practical environment of the policy.According to the current situation of policy implementation,and on the basis of summarizing the mature practices and excellent experiences of some foreign countries in the implementation of the VAT credit refund,this paper proposes the corresponding path optimization from the four components of Smith’s policy implementation model,namely: improving the policy system of vat credit refund,focusing on improving the executive ability of the executive agencies,seeking the target group’s policy recognition and optimizing the policy practice environment..