A Study Of The Problems And Countermeasures In The Implementation Of The Tax Relief Of S Province

From the tax relief,we could achieve the policy objectives established by the government,strengthen the macro-control function of some economic activities,and reduce or exempt taxation of some taxpayers or specific economic activities.The tax relief reflects the unity and flexibility of taxation at the expense of reducing State revenue.The tax relief has played a positive role in balancing the industrial structure,encouraging the development of basic industries and increasing social employment since the implementation of the tax relief policy in China.These circumstances can not let us consider why do the state finance enterprises in the form of the tax revenue expenditure? How much did it cost? What kind of effect has received through funding? There are so many sociologists and economists,who pay close attention to these problems and want to study and solve these problems.And the amount of tax revenue expenditure in China,the most conservative estimate,there are 2 trillion yuan(subject to authoritative data)around.The effect of such a large amount of tax revenue expenditure,of course,should draw more attention from national policy-makers.This paper explains why the state gave up a lot of income from the inner relation between tax and economy;We illustrate how much tax the state has given up for a specific purpose;And this paper analyzes the existing problems of the tax relief by taking the implementation and effect of the representative relief policy as the sample.This paper is based on the basic principles of tax reform proposed in The Third Plenary Session of the 18 th CPC Central Committee,using the theoretical and empirical analysis method,and make a careful analysis from the actual effect and the advantages and disadvantages of China's current tax preferential policies,and focus on how to manage the tax reduction,how to play the important role of the tax relief.The paper puts forward some suggestions on how to improve the tax preferential policies from the system level and the operational level,and constructs the basic conception of the value concept,the route choice and the top design of the tax concession policy reform in our country.