Research On The Implementation Of Structural Tax Reduction Reform Policy

What are the characteristics of the implementation of the structural tax reduction policy under the frequent tax reform? This paper takes the Z city of Henan Province as an example,and suggests that the implementation negotiation under the task taxation is the characteristic of the policy execution mode.The significant effect of the total sum and the deviant effect of the structure are the results of policy implementation.This paper constructs an analytical framework for the implementation of tax policy based on these calculations.Structural tax reduction is a series of important policies in the field of finance and taxation in China.In addition to reducing the macro tax burden,the tax reduction policy requires a targeted and structured effect of tax reduction.From the literature point of view,international researchers perceive that the role of tax reduction is more reflected in structural effects and industrial effects,while domestic research focuses on the effect of tax reduction and theoretical tax reduction,lacking attention to the implementation process,is the starting point for this research.The research found that the taxation department formed a policy implementation model of “task taxation-implementation negotiation” in the implementation of long-term tax policy,which has the characteristics of political competition and campaign-style governance.Under this model,the reason that the effect of the total tax reduction can be achieved is that the same political competition incentives the tax authorities and local governments have,and the overlapping policy intentions consolidate quickly and enlarge the total tax reduction target.However,the structural effect of tax reduction did not meet expectations.Political competition make it difficult to assess the structure of tax reduction effectively.Moreover,under the leadership of the local government,the tax reduction policy is selectively implemented.The characteristics of negotiated execution under the campaign-style governance make the policy implementation of the taxation department fully embedded in the local government's interest system.In addition,the taxation service with unspecific objectives in policy implementation plays an important communication role.After bypassing the interests of local governments,the direct communication between the two parties promoted the understanding of the policy and eliminate the implementation bias to a certain extent.Based on this,this paper proposes to change the highly centralized fiscal legislative authority and the traditional task system and digital assessment in the tax reduction policy,to resolve the defects in the tax policy implementation model.