Research On The Implementation Issues Of Tax Reduction Policy In Mengjin District Of Luoyang City

In recent years,the structural contradictions of the domestic economy have become prominent,the real economy has increased difficulties,and exports have decreased.Against this background,the state has introduced a series of tax reduction policies in order to promote the stable and healthy development of the economy.The implementation of the tax reduction policy has played a significant role in resolving the structural contradictions in the economy and promoting the development of the real economy.However,there are also some problems,some policies can be effectively implemented,while others are difficult to implement,and there is a phenomenon of policy implementation blocking.This paper focuses on this.With reference to effective demand theory,Laffer curve,collaborative governance theory,and public choice theory,literature research method,the case study method and interview method are applied to study the external manifestations of tax reduction policy implementation dilemmas in Mengjin District,Luoyang City,which are mainly manifested in the lack of mandatory fulfillment of the universal policy,the lack of mandatory fulfillment of the refundable tax amount of previous years,the aggravation of the financial burden at the grassroots level in the implementation of retained tax rebates,the low participation of the policy target groups,the relatively complicated process of few tax rebates,and the policy propaganda lagging behind the policy.Integrating relevant theories,the reasons for the dilemma of tax reduction policy implementation in Mengjin District of Luoyang City are analyzed,mainly the legal environment for policy implementation needs to be improved,the fiscal and tax relationship between policy implementation remains to be clarified,insufficient inter-departmental collaborative,unsound supervision and inspection mechanism in policy implementation,policy implementation subjects do not have a deep understanding of the policy,and policy implementation objects are not familiar with the policy.The corresponding countermeasures are proposed,mainly improving the basis for policy enforcement,improving the fiscal and taxation system compatible with tax reduction,strengthening cross-departmental collaborative governance,strengthening supervision and inspection in policy implementation,strengthening the cultivation of the executive ability of the main body of policy implementation and improving the level of policy implementation objects by multiple forms of publicity.On the basis of this,the future outlook is that with the effective implementation of the tax reduction policy and the promotion of the "big collection and management" model,the economic and social development of Luoyang Mengjin District will be long and stable.