Research On The Implementation Of Tax Reduction And Fee Reduction Policies For Small And Micro Enterprises In T City Under The Perspective Of Smith Model

As critical parts of the economy of China,the development of the small and micro enterprises are more and more emphasized by the government.Most of the small and micro enterprises are located in the middle and lower reaches of the industrial chain,and their ability to resist risks is originally weak.In addition,when there is greater uncertainty at both ends of supply and demand in the context of the epidemic,small and micro enterprises generally face greater difficulties;If the state does not give timely support at the policy level,many small and micro enterprises may be difficult to survive or even fall into bankruptcy;It is based on this background that the policy of tax and fee reduction was stipulated and implemented,which has turned into an essential measure regarding the government’s stabilization of small and micro enterprises and help them to rescue and stabilize their development.This paper intends to provide the analysis of the implementation of the policies regarding tax and fee reduction for T City’s small and micro enterprises.Starting from establishing an idealized implementation process of the policy of tax and fee reduction,this paper combs,analyzes,explores and studies the practical effects and shortcomings of the implementation and practice of the policies regarding tax and fee reduction,and provide corresponding suggestions for the implementation of the policies regarding tax and fee reduction for enterprises with small and micro scale in T City based on the four factors of Smith’s implementation model.At the policy implementation level,this paper provides the analysis of the implementation procedure of the policies regarding tax and fee reduction for small and micro enterprises,and the implementation process of the perfection of such policies.An ideal implementation procedure is provided herein for the tax and fee reduction on the basis of the normal implementation procedure of the four factors in Smith model.From the perspective of the result of the implementation of the said policy,despite the fact that it is worth commending that the current implementation has a rather positive effect,several deficiencies still exist in regard to authoritative tax policies,the executive power of tax authorities and tax personnel,the endogenous motivation of taxpayers,the rule of law environment and the co governance environment,and they can also be refined,optimized and refined.In combination with the problems and the above-mentioned deficiencies,the measures and corresponding suggestions are provided in this paper against the problem as respective solutions:first,through establishing a systematic preferential tax system for the enterprises with small and micro scale,the scientific and reasonable feature of the policies shall be emphasized,and the related policies shall be improved to increase the accuracy and appropriateness of the policies;The second is to further enhance the executive power of tax authorities and tax personnel by improving the informatization level of administrative organs,optimizing the policy implementation mode,and the professional ability of the implementation personnel in the teams of the tax bureau shall be strengthened;In addition,the endogenous motivation of taxpayers by strengthening the guidance of small and micro enterprise taxpayers on tax knowledge shall be enhanced,the tax publicity shall be strengthened,and tracking services shall be provided;Fourth,we will further create a better environment for tax rule of law and tax co governance by improving legal authorization,strengthening cooperation between departments,and optimizing a fair and orderly business environment.