Research On The Implementation Of Preferential Tax Policies In The Coutext Of COVID-19

As a tool of governance in China,tax plays a vital role in stabilizing the economy in China’s development.The outbreak of the COVID-19 not only has an impact on macroeconomic regulation and control,but also affects the direction of fiscal and tax system reform.Under multiple factors,a package of preferential tax policies in response to the COVID-19 was launched,which played a guiding role in further optimizing the living environment of enterprises.It will effectively reduce the tax burden for enterprises and escort the steady economic development.This paper takes the tax bureau of J City as the research object,pays attention to each link of the implementation of the preferential tax policies under the background of the COVID-19,and analyzes the implementation process of the preferential tax policies of the tax bureau of J City by using the methods of questionnaire analysis,case analysis,interview and so on.In the process of analysis,this paper discusses the current situation of J City tax bureau’s implementation of preferential tax policies in response to the epidemic from four aspects:policy,tax authorities,taxpayers and environment,finds the problems existing in the implementation of preferential tax policies,and analyzes the causes of the problems from four directions:policy itself,executive authorities,target groups and environment based on Smith’s policy implementation model.The research on the implementation effect of J City Tax Bureau found that after the implementation of the preferential tax policy,J City taxpayers do enjoy the policy dividend of tax reduction and fee reduction,and there are some problems in the implementation process,lack of policy system,deviation in implementation,high cost of taxpayers,contradiction with local finance and so on.In order to improve the effectiveness of the implementation of preferential tax policies in response to the epidemic,this paper gives suggestions from the five perspectives of establishing emergency mechanism,optimizing law enforcement process,strengthening the ability of tax staff,reducing taxpayers’ tax costs and optimizing the external environment,so as to provide corresponding reference for strengthening the policy implementation of tax authorities.