Effect Analysis And Improvement Direction Of Tax Reduction And Fee Reduction Policy

Since the outbreak of the financial crisis in 2008,"reducing taxes and fees" has increasingly become an important means of active fiscal policy.Especially since 2018,influenced by Sino US trade friction and other factors,the economic situation is complex and severe.China's economic development model is facing profound transformation,from high-speed to medium high-speed growth,and the downward pressure on the economy is prominent.As an important economic indicator,China's current tax burden is at a high level.For enterprises,the higher tax payment ratio,together with the payment of administrative expenses,government funds,social insurance premiums,etc.,make enterprises face greater pressure in the comprehensive tax burden and increase the difficulty of business operation.To promote the development of real economy through tax reduction and fee reduction has become a powerful force to promote supply side structural reform.Facing the downward pressure of economy,we must implement active fiscal policy,and reduce taxes and fees as an effective policy tool choice and driving point.Large scale tax reduction and fee reduction continued,reaching nearly 2 trillion yuan in 2019 alone.The continuous increase of tax reduction and fee reduction policy shows that its position and importance in macroeconomic policy are constantly improving,and it has achieved phased results: the macroeconomic tax burden is decreasing,the tax burden of enterprises is effectively reduced,and the effect of countercyclical regulation is steadily showing.But at the same time,the problems such as the weak sense of access of market subjects,the relevance between tax reduction and fiscal expenditure,especially the specific impact of the new round of tax reduction and fee reduction policies on local real economy,are increasingly becoming the focus and hot issue of the community.Taking Qianshan city as an example,this paper studies the effect of tax reduction and fee reduction policy in the context of supply side structural reform,and finds out the existing problems in the implementation of the current tax reduction and fee reduction policy in Qianshan city.Finally,aiming at the problems found in the research,the paper puts forward the perfect path of tax reduction and fee reduction policy from two aspects of tax system and coordination.This paper puts forward measures to improve the formulation and implementation of tax reduction and fee reduction policies,such as strengthening the reform of turnover tax,promoting the legalization of tax,adjusting the revenue and expenditure system of local governments,etc.This paper is divided into six parts,the introduction chapter mainly describes the background and significance of this paper,the research status and literature review at home and abroad,research ideas and methods.The second chapter analyzes the theoretical and practical basis of tax reduction and fee reduction policy,which lays a theoretical and practical foundation for this paper.The third chapter combs the tax reduction and fee reduction policies and analyzes the implementation effect,combs the tax reduction and fee reduction policies implemented in recent years,and analyzes the implementation effect from a macro perspective.The fourth chapter takes Qianshan city as an example,analyzes the implementation of tax reduction and fee reduction policies by industry and tax category,and summarizes the effect of policy implementation.The fifth chapter puts forward suggestions on the way to realize the policy of tax reduction and fee reduction in Qianshan City,as well as suggestions on comprehensively optimizing the implementation of the policy.