Research On The Implementation Effect Of Preferential Policies For Corporate Income Tax In Q District

As the second largest tax in China,enterprise income tax plays an important role in the development of market subjects.In recent years,China’s economy is in a period of transformation.As one of the means of macro-control,the preferential tax policy for enterprises has been changing with the pace of social economy.How to give better play to the role of preferential corporate income tax policies and promote regional economic development has become a topic of widespread concern.This paper briefly summarizes the concepts of enterprise income tax and preferential tax policies.On the basis of combing and summarizing the relevant research literature,this paper analyzes how the preferential tax policies of enterprise income tax give play to the incentive mechanism by expanding the scale of enterprise investment,encouraging enterprise innovation and promoting labor employment.After building the theoretical basis,taking District Q as an example,this paper analyzes the current economic and tax situation of the district and the measures taken by the tax authorities to implement the preferential policies of enterprise income tax,and evaluates the implementation effect of the preferential policies of enterprise income tax in District Q from multiple dimensions by screening and combing the internal collection and management data of the tax authorities,using SPSS software to carry out correlation analysis,and using interview method to collect the opinions of both parties.Combined with Smith’s policy implementation model,this paper finds out the problems existing in the implementation process of enterprise income tax preferential policies in Q district and the reasons behind them from the four perspectives of ideal policy,implementation subject,target group and policy environment.Finally,combined with the interview results and the practical experience of the tax authorities,this paper puts forward feasible countermeasures and suggestions from the four perspectives of policy formulation,implementation subjects,target groups and policy environment.