Research On The Effect Evaluation And Policy Optimization Of Tax And Fee Reduction Policie

The policy of tax reduction and fee reduction is a strategic demand of the country at the strategic level and a key measure of macro-control.It is a major policy with the overall economic situation as the overall situation,focusing on long-term development and tax reform as the start.In the new era,especially since the 19 th NATIONAL Congress of the CPC,the state has introduced a series of policies and measures to cut taxes and fees.In particular,marked by the implementation of the pilot reform to replace business tax with VAT,the tax cuts have entered a new stage of development,achieved remarkable results,and have been widely recognized by the society.Since 2019,in the face of complex severe domestic and foreign environment,especially to cope with the trade friction challenge,COVID-19 outbreak,etc.,the CPC Central Committee and the State Council,further comprehensive implementation characterized by substantive,universality of large-scale tax cuts Jiang Fei major strategic deployment,actively implement the tax cuts Jiang Fei measures.Manufacturing is an important foundation and support for economic development,China is a major manufacturing country,but there is still a big gap compared with the international level of advanced manufacturing,manufacturing industry from the low end to the high end,the preferential support of tax and fee reduction policy is extremely important.At present,some scholars have studied the influence of tax reduction policy on government finance,economic development and enterprise strategy,but the research often focuses on small and micro enterprises,only a few to study the implementation of tax reduction policy from the perspective of manufacturing;at the same time,the domestic regional research mainly focuses on the more coastal economically developed areas,There are few related studies in the economically underdeveloped areas represented by Guizhou.Therefore,from the perspective of manufacturing enterprises,based on Longli County,Qiannan Prefecture,Guizhou Province,taking manufacturing enterprises in Longli County as an example,to study the situation of enjoying tax reduction and fee reduction policies.This article through the literature research method widely query local and oversea about tax reduction and fee reduction references,determine on the basis of 3E theory,from the county of Guizhou province longli manufacturing the policy of tax reduction and fee reduction implementation,build scientific manufacturing the policy of tax reduction and fee reduction implementation effect analysis framework,determine from the tax effect,social effect and economic effect,namely three analysis dimensions.On the basis of three analysis dimensions,from the analysis of the influencing factors of enterprise development,8 analysis indicators are constructed to analyze the effect of the two annual tax reduction and fee reduction policies of manufacturing enterprises in Longli County in 2019 and 2020.Through data collection statistics,questionnaire survey,interview and other social survey methods,the tax and development status of manufacturing enterprises in the tax Bureau of Longli County,Finance Bureau,Development and Reform Bureau,Statistics Bureau,IIT Bureau and government affairs websites were obtained.Through the policy evaluation and quantitative analysis method analysis to collect data,evaluation of longli manufacturing tax reduction and fee reduction implementation effect,and through the analysis results to study the problems existing in tax reduction and fee reduction policy,perfect longli manufacturing enterprises to enjoy the policy of tax reduction and fee reduction countermeasures,so as to realize the full implementation in the manufacturing enterprise related the policy of tax reduction and fee reduction,to ensure that market players enjoy themselves.Through the study research,the problems of the current tax reduction policy are defects,including the system,the enterprise income tax reduction policy is complex,and the supporting mechanism is imperfect;the satisfaction of the market subject is not high,and the third is that the industrial output increase is not strong.And to put forward the countermeasures and suggestions to optimize the tax reduction and fee reduction policies,the first of all,we will improve the formulation of tax and fee reduction policies,Further enhance the system thinking in the formulation of VAT tax reduction policies,Establish a combined and large-scale preferential policy system,Further optimize the formulation of enterprise income tax reduction policies and adjust the application mode of preferential policies,and solidify the inter-departmental cooperation mode through system design.The second,to improve the satisfaction of market entities,Including strengthening network stability,establishing a linkage working mechanism with the People’s Bank of China,and speeding up the promotion and application of electronic invoices.The third,to improve the industrial output value to increase the efficiency,Strengthen the production monitoring and cultivation and storage of industrial enterprises.Through research,to the effect analysis of tax and fee reduction policies in specific fields and industries,and to find the problems in practice,thus promoting the scientific implementation of tax and fee reduction policies.