Research On The Implementation Dilemma And Optimization Path Of Tax Reduction And Fee Reduction Policy For Small And Micro Enterprises In A County

With the slowdown of China’s economic growth,the trend of economic growth gradually transits from high-speed growth to medium and high-speed steady growth.Therefore,the tax reduction and fee reduction policy was proposed for the first time in the government work report in 2012.The preferential policy shoulders the major task of preventing macroeconomic downside risks and adjusting the tax structure.At the 2019 New Year’s speech,General Secretary Xi gave major guidance that the convenient measures of tax reduction and fee reduction should take root and make the majority of private enterprises light.In March 2019,Premier Li Keqiang announced in his government work report that the government work plan for the coming year is mainly to adhere to the adoption of active economic and financial policies,especially in terms of tax reduction and exemption policies and making up deficiencies,adjusting the internal structure,reducing the tax rate of enterprise value-added tax,and broadening the business areas of enterprises enjoying preferential policies and measures of income tax,And implement preferential policies to encourage R & D and entrepreneurship.At the beginning of 2020,COVID-19 broke out and made many large,medium and small scale enterprises encounter many unexpected problems in production and operation in just two years.China’s economic development and domestic enterprises’ production and operation are facing severe tests.To this end,the central and local governments at all levels have taken a series of effective tax and fee reduction measures,which have effectively helped governments at all levels reduce the negative impact of the epidemic on economic development.At the economic work conference held by the central government in 2021,it was proposed to formulate a new round of tax reduction and fee reduction policies to provide more support to medium-sized enterprises,small and micro enterprises,self-employed households,advanced manufacturing and other groups.From the changes of tax reduction and fee reduction policies in the past three years,we can see that the operation and development of small and micro enterprises has been paid more and more attention and support by governments at all levels.As an indispensable and important group in China’s economic main body,small and micro enterprises have a positive impact on improving people’s livelihood,providing employment,deepening reform and revitalizing the economy.Continuous tax reduction and fee reduction policies and measures are key and effective policy support for small and micro enterprises,and the vigorous development of small and micro enterprises can also inject a steady stream of vitality into market and economic development.However,the small and micro enterprise industry is facing the situation of single business scope and less asset investment.Its ability to resist risks is low,and it is often in the position of "being beaten passively" in the highly competitive market environment.To this end,the state has continuously issued policies to reduce taxes and fees,and continued to increase support for small and micro enterprises by increasing taxes and expanding industries,It is expected to help small and micro enterprises "grow healthily" in the severe market economy environment "Growth".However,these policies are not plain sailing in the specific implementation process,and small and micro enterprises,the government and tax departments will also encounter some implementation difficulties in the implementation.Therefore,starting with the actual effect of tax reduction and fee reduction enjoyed by small and micro enterprises in county a,this thesis analyzes the implementation of tax reduction and fee reduction measures in small and micro enterprises on the basis of policy implementation theory This paper describes the positive role of the policy,expounds the problems existing in the implementation from the four aspects of the policy content,the implementation subject,the implementation object and the implementation environment,analyzes the causes of the implementation dilemma,and then puts forward countermeasures and suggestions to break the implementation dilemma.Finally,it is expected to gradually solve the problems in the implementation of the tax reduction and fee reduction policy and promote the continuous development of small and micro enterprises,Fully mobilize the subjective initiative of the tax department and promote the tax reduction and fee reduction policy of county a to take root.