Research On The Obstacles To The Implementation Of Phased Tax Preferential Policie

Fiscal policy is one of the economic instruments of national macro-control,and the tax preferential policy,as a concrete manifestation of fiscal policy,can be divided into institutional tax preferential policies and phased tax preferential policies.Phased tax preferential policies are formulated at a certain stage or special period of economic and social development,they play an important role in economic and social stability and high-quality development;however,the special attributes of phased policies also restrict the effective implementation of the policies,leading to policy implementation obstacles.The study of tax incentive implementation blockages from a categorical perspective of stages can complement the theoretical perspective of tax incentive policy research.By studying the factors and mechanisms that influence the implementation of such policies,it is possible to propose targeted countermeasures to improve the efficiency of policy implementation,provide practical feedback on the implementation stage for other aspects of the policy process,and lay the foundation for the formation of institutional tax preferential policies.It also has practical significance in promoting the achievement of policy objectives and improving the tax system.Starting from the policy text,this paper uses the case analysis and field investigation method to theorize on the implementation obstruction of staged tax incentives based on the Smith’s policy implementation process model,taking the tax incentives for entrepreneurship for key groups and the tax incentives to support epidemic prevention and control and economic and social development as examples.Using District A of City G as a case study,the survey indicators were formed by combining theoretical analysis,and the influence of four factors on implementation:policy,implementation agency,target group,and the environment was explored in depth.The regression analysis of the survey data confirmed that the variables of each dimension significantly and positively influenced policy implementation to different degrees,and the effectiveness of policy implementation in District A of City G was summarized by combining the interview and observation results,and the specific manifestations of policy implementation obstruction were summarized from the perspectives of tax authorities and taxpayers,and then the reasons for the obstruction in the implementation of phased tax concession policies were analyzed in terms of the four factors and the dynamic process of policy implementation.Based on the above research,the governance countermeasures are proposed in the light of the actual situation of tax collection and administration,which mainly include five specific measures in five areas,including improving the enforceability of policies to promote the idealization of policies;adjusting the way of policy implementation to improve the efficiency of policy implementation;guiding training and management at the same time to stimulate the motivation of the target group;upholding the rule of law and positive response to optimize the environment of policy implementation;and opening up the channels of interaction and participation to form a dynamic virtuous circle.