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Research On Execution Deviation Of "Double-creations" Preferential Tax Policy

Posted on:2019-05-14Degree:MasterType:Thesis
Country:ChinaCandidate:K SuoFull Text:PDF
GTID:2416330572497299Subject:Public Administration
Abstract/Summary:PDF Full Text Request
In order to accelerate China's economic development and promote the upgrading of the industrial structure,the country has put forward the call for popular entrepreneurship and innovation(referred to as"Double Creation")to encourage the whole society to carry out innovation and entrepreneurship.In order to promote innovation and entrepreneurial activities and stimulate the market vitality of such enterprises,the state has introduced a series of tax-cutting and innovation-driven "Double Creation" tax policies that have accelerated the process of corporate innovation and increased the vitality of corporate innovation."Double Creation"creates a good tax policy atmosphere.However,a series of problems have arisen in the actual implementation of the "Double Creation" policy,such as insufficient cooperation between policy enforcement agencies,incomplete internal management mechanisms of policy enforcement agencies,and adverse effects of external environment on policy implementation.These problems will directly lead to deviations in the implementation of the "Double Creation"policy.If the implementation of the deviation can not be effectively resolved,it will affect the enterprises to enjoy the "Double Creation" tax policy and even affect the country's overall economic stability.Therefore,we must study the problems and causes of the deviation caused by the implementation of the "Double Creation" policy and effectively respond to it,so as to improve the accuracy of the "Double Creation" taxation policy,ensure the smooth operation of the national economy,and mobilize the enthusiasm of the "Double Creation" enterprises to participate in innovation.All have important practical significance.This article is mainly divided into six parts in structure.The first part mainly deals with the background of the topic selection and the research situation and research methods at home and abroad,and clarifies the features and innovations of this article.The second part deals with the policy implementation.The third part introduces the implementation status of the "Double Creation" tax preference policy,which is mainly divided into two parts:policy introduction and implementation;the fourth part leads to "Double Creation" through specific case analysis.The problems and causes of deviations in implementation of tax incentive policies;the fifth part draws lessons from the experience of international implementation of taxation policies;the sixth part proposes corresponding solutions to the problems and causes that have led to deviations in policy implementation.This article theoretically combines the relevant theory of international and domestic taxation incentives and policy implementation to elaborate the characteristics of policy execution and the performance of policy implementation bias,and discusses the factors that lead to deviations in the implementation of "Double Creation"preferential policies.The improvement of various factors has enhanced the implementation of "Double Creation" tax incentives and even public policies,and expanded and enriched the research content of tax incentives on implementation.At the same time,this article combines the actual work of the"Double Creation" tax enforcement inspector in Tianjin in practice,and presents and analyzes the actual implementation cases,pointing out that the tax authorities' implementation of the"Double Creation" preferential policies has been caused by factors such as inadequate systems and other factors.The resulting implementation deviations and proposed corresponding solutions,in order to be able to correct the compilation of tax policy implementation.
Keywords/Search Tags:Innovation and Entrepreneurship, Tax incentives, Policy Implementation Deviation
PDF Full Text Request
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