Research On The Local Implementation Of The Large-scale VAT Refund Policy In City C

In order to reduce the tax burden of enterprises and stimulate the vitality of the market,my country’s financial departments and taxation departments have successively issued a series of tax and fee reduction policies to reduce the cost of enterprises and facilitate the transformation and upgrading of enterprises.Since the transition from business tax to value-added tax in 2016,the collection,management a nd refund of value-added tax has been in the process of optimization,especially the residual tax refund system,which has undergone many adjustments from the trial implementation in2019 to the large-scale promotion in 2022.At the Fifth Session of the Thirteenth National People’s Congress,Premier Li Keqiang pointed out that a new combined tax and fee support policy will be implemented in 2022,of which the large-scale tax refund system will be the highlight of the implementation of major decisions and deployments of the Party Central Committee and the State Council.The major political task is an extremely critical adjustment and control task to stabilize the macroeconomic market,an extremely urgent livelihood task to help market entities relieve their difficulties,and an extremely urgent reform task to advance the modernization of tax governance.The implementation effect of the large-scale tax refund policy is ultimately realized by the tax authorities in various places.Therefore,it is important and necessary to study its implementation in the local area.In the research of this paper,the large-scale VAT refund policy is determined as the research object.Based on the tax neutrality theory,tax adjustment theory and Horn-Mitter policy implementation system model,from the perspective of public policy implementation,The implementation practice of large-scale retained tax refund policy in City C is the research object.Based on the Horn-Mitt policy implementation system model,from the setting of large-scale retained tax refund policy standards and objectives,the allocation of policy implementation resources,and the implementation of policy implementation agencies.From six dimensions,including characteristics,policy implementation methods,policy implementation environment,and policy executors’ value orientation,this paper analyzes in detail the implementation status and effectiveness of the large-scale tax refund policy in C City.On this basis,this paper explores the main problems faced in the implementation of the large-scale tax rebate policy in C City.Finally,take the problem as the orientation,put forward targeted countermeasures and suggestions,try to further optimize the implementation effect of the large-scale tax rebate policy,and further give full play to the policy implementation efficiency.