Research On Tax Relief And Fee Reduction In Xiangcheng

In recent years,the growth rate of China's economy has changed from highspeed to medium-high-speed.The economic structure needs to change as the economic development changes,such as: from investment-driven to innovationdriven.The tax and fee reduction policy,which is an important factor in promoting economic development,has become a major force in promoting supply-side reforms.Therefore,the gap between the effect of the tax and fee reduction policy and the expectations has become the focus of public attention.At present,scholars have done relatively little research on tax and fee reduction policies in microcosmic aspects,and have studied the effects of the implementation of policies,whether they have the expected positive effect on local economic growth and transformation and upgrading,and questions about enterprises' own sense of acquisition.Studies are missing.This article analyzes the implementation of the “VAT Reform and Increase” policy and the tax reduction and fee reduction policy issued in 2019 in the project cities,and considers how the tax reduction and fee reduction policy affects the local economic development,and whether it actually achieves the expected economic stimulus(Cost reduction,promotion fee,promotion of creation,etc.),put forward the problems existing in the implementation of tax reduction and fee reduction,analyze the reasons and make reasonable suggestions.This paper conducts research through a combination of literature research method,case study method and inductive summary method.First,based on reading a large number of domestic and foreign tax and fee reduction literatures,comb the research results of the scholars to determine their own research direction and research content;Second,introduce the theoretical tools of this article: demand side and supply side;Again,review the process of tax reduction and fee reduction in China since 2015,and interpret the "VAT Reform" policy and the tax reduction and fee reduction policy introduced in 2019;Once again,combining the implementation of the Xiangcheng tax reduction and fee reduction policy,point out that local four aspects of the problems encountered in the implementation of tax reduction and fee reduction and analysis of the causes of the problems;Finally,combined with the problems existing in the implementation of the tax relief and fee reduction policies of Xiangcheng,this paper put forward suggestions to promote the implementation of tax reduction and fee reduction from the system level and the tax collection and management aspects.Through the research in this article,I hope that the suggestions put forward by the author can provide a certain reference value for promoting the implementation of tax reduction and fee reduction and forming a longterm mechanism for tax relief and fee reduction.