Study On Problems And Countermeasures In The Implementation Of Tax And Fee Reduction Policy In P County

Reducing taxes and fees is an important decision and deployment of the Central Committee of the Communist Party of China and the State Council.The effective implementation of tax and fee reduction policies helps to reduce the burden on market entities and promote economic development.Research on the implementation of tax cuts and fee cuts can not only summarize the effects of policy implementation,but also explore and think about how to implement policy effectively which in turn enhance the effect of policy implementation.However,most of the current research on tax reduction and fee reduction focuses on the selection and implementation of policies from a macro perspective at the national level.However,there is currently a lack of case studies and discussions on the impact of the newly introduced tax reduction and fee reduction preferential policies on the economic and social development of a specific place,as well as the problems that arise during the actual implementation stage of the policies.Based on this,this article is based on Smith’s policy implementation theory and tax reduction theory,and takes the implementation of tax and fee reduction policies in P County as the research object.Firstly,based on the summary of theoretical research on tax reduction and fee reduction both domestically and internationally,this paper introduces relevant concepts such as tax reduction and fee reduction,tax burden,and policy implementation,and outlines Smith’s policy implementation theory,Keynesian tax reduction theory,and supply school tax reduction theory.Secondly,the current situation of the implementation of tax and fee reduction policies in P County was sorted out,and relevant measures for the implementation of tax and fee reduction policies were elaborated based on the actual situation in P County.Through questionnaire surveys and interviews,the problems of the lack of systematic and stable tax and fee reduction policies during the policy implementation process,the lack of familiarity with the main policies of tax and fee reduction policies,and the lack of smooth connection between the implementation methods of tax and fee reduction policies were identified The problem of imperfect implementation mechanism of tax and fee reduction policies and the problems of the implementation object of tax and fee reduction policies,and the analysis of the causes of the problems.Once again,the experience and practices of tax reduction and fee reduction policies in three domestic regions,namely Jiaxing Comprehensive Bonded Zone,Jilin High tech Zone,and Qingdao Shibei District,were introduced and summarized.Finally,based on advanced domestic experience and specific tax collection and management practices,and in response to the above issues,specific improvement suggestions are proposed,such as establishing a sound tax reduction and fee reduction policy system,enhancing the execution ability of tax reduction and fee reduction policies,utilizing technical means to improve the tax collection and management system,creating a good policy execution environment through departmental collaboration,and training and guiding taxpayers to learn tax reduction and fee reduction policies.