| The 2015 Central Economic Conference clearly pointed out that the current structural contradiction in China is no longer insufficient effective demand,but insufficient effective supply.It is necessary to focus on strengthening supply-side reforms(that is,structural reforms of supply measurement),through adjustment of economic structure,growth dynamics structure and The growth mode adjusts and upgrades the structure of demand,promotes the high-quality development of my country’s economy,and transforms a large manufacturing country into a manufacturing power.Tax reduction and fee reduction are an important task of supply-side reform and cost reduction.Since the implementation of the comprehensive "VAT reform"(business tax to value-added tax)in 2016,my country has implemented a series of tax and fee reduction policies,mainly involving value-added tax and personal income tax.,Corporate income tax,social insurance premiums,etc.During the period,my country’s tax cuts and fee reductions have also experienced structural tax cuts to both structural tax cuts and inclusive tax cuts.Especially in 2019,the implementation of larger tax cuts and fee reductions is a major decision made by the Party Central Committee and the State Council.Deployment is also an important measure to deepen supply-side structural reforms,and it is also a key move for the current economic downturn and external pressure.In 2019,a wider range and greater intensity of inclusive tax cuts for small and micro enterprises,deepening of the value-added tax reform,and lowering of the payment ratio of the basic pension insurance unit for urban employees were successively introduced.The goal is to ensure that the manufacturing industry and other major industries are significantly reduced and partially reduced.The industry has declined,and all industries will only decrease but not increase.It is expected that tax and fee reductions will reach nearly 2 trillion yuan.It is ensured that every taxpayer can enjoy both the policy dividend reform dividend and the convenience of tax payment.Judging from the effects of the current tax and fee reduction policies,the concentrated efforts of a series of tax and fee reduction policies have effectively reduced the burden on enterprises,stimulated the vitality of micro-subjects,strengthened investors’ confidence,and contributed to the promotion of my country’s economy.High-quality development has made an important contribution.In order to further release the dividends of the tax reduction and fee reduction policy,it is necessary to find the current problems in the implementation of tax reduction and fee reduction,and further improve the tax reduction and fee reduction policy on this basis,so that it can not only solve the current problems,but also help A long-term mechanism for reducing taxes and fees has been established.This article uses the theory of supply school,public finance theory,and supply-side reform theory,taking the taxation bureau of the State Administration of Taxation as an example,introduces the basic situation and effect analysis of tax reduction and fee reduction,and finds that there are some parts in the process of tax reduction and fee reduction.Taxpayers do not enjoy tax incentives,the tax burden of some companies has not decreased,the tax rebate process is complicated,and companies are unwilling to refund fees,and the grass-roots tax authorities are under pressure on fiscal revenue.The main issues in the current implementation of tax reduction and fee reduction by the J District Taxation Bureau are analyzed.The reason for the problem is that on this basis,we propose to improve the tax and fee reduction policy,do our best to promote tax and fee reduction,optimize taxation services,simplify the tax rebate process,accelerate the construction of a modern fiscal system and other policies,so that it can solve the current reduction.The issue of tax reduction and fee reduction also provides certain reference opinions for the next step in the choice of tax reduction and fee reduction path. |
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