Research On The Problems And Countermeasures In The Implementation Of "tax Reduction" Policy Of Grass Roots Tax Authorities

Tax reduction is the deepening and embodiment of the government’s streamlining administration and decentralization in the field of social economy,and it is an important part of the active fiscal and taxation policy.Tax authorities are the state administrative organs that perform the duty of tax collection according to law,and are the carrier of "collecting money for the country and collecting taxes for the people".As the central vertical authority,the grass-roots tax authorities are the front-line units in charge of tax collection management and service for taxpayers.They shoulder the major responsibility of exercising tax rights on behalf of the Central People’s government and are the important economic departments of the national economic and social development.Whether the grassroots tax system can effectively implement the tax reduction policy in accordance with the law is directly related to whether the "six stability" deployment can be realized and whether the "six guarantees" bottom line can be held.However,in reality,the grass-roots tax authorities are still unsatisfactory in the implementation of tax reduction policies.The problems such as unclear policy implementation standards,weak subjective initiative of tax cadres and weak ability of tax groups to grasp the policies all affect the effective implementation of tax reduction policies and threaten the smooth implementation of tax reduction and fee reduction decisions in China.This paper selects Guanghan City,Sichuan Province tax authorities tax reduction policy implementation for empirical research.Through questionnaire survey and interviews with tax reduction policy implementation agencies and target groups of taxpayers,using the method of literature research,it is found that there are still some problems in the implementation of tax reduction policy in Guanghan tax bureau,such as the policy content is not easy to understand,the policy implementation standard is not clear,the policy issued fragmentary destruction of the ideal goal of the policy,the grass-roots tax authorities also have insufficient implementation ability,the quality of publicity and training is not high The problems of the weak subjective initiative of the cadre team,the weak ability of the tax group to grasp the policy,the lack of cooperation,and the unfair evaluation of tax reduction also perplex the implementation of tax reduction.We also face the objective reality of the economic downturn,the financial tension,and the lack of linkage between tax and local departments.On this basis,this paper takes Smith’s policy implementation process model as the analysis framework,analyzes from four dimensions of idealized policy,executive organ,target group and implementation environment,and finds out 11 reasons in four aspects.The research and analysis shows that the complex policy setting,the changeable system and the lack of specific guidance lead to the difficulty of idealized policy implementation;The lack of ability of tax authorities,imperfect publicity and guidance mechanism,and lack of positive incentive mechanism lead to the lack of executive power of tax authorities;Taxpayers lack the initiative to participate in tax reduction due to their insufficient ability,weak willingness and misunderstanding of tax reduction;The objective difficulties such as the local economic situation and environment of tax reduction implementation and the failure of tax collection and management reform to straighten out the tax land relationship also affect the effect of tax reduction implementation to a certain extent.Finally,based on the analysis results,this paper puts forward 11 suggestions,including strengthening the policy guidance,optimizing the policy-making process,strengthening the executive ability of tax authorities,implementing the incentive and security system,giving full play to the subjective initiative of taxpayers,doing a good job in the positive guidance of taxpayers,and enhancing the linkage effect between tax and local governments,In order to play a role in the implementation of tax reduction policy in the basic tax system.