Research On Deepening Vat Reform Policy Implementation Under The Background Of Tax Reduction And Fee Reduction

In his 2017 government work report,premier Li Keqiang made it clear that the government will further reduce taxes and fees.Economy in our country at this stage of the "new normal",slowing economic growth began to appear obvious trend,in this case,means that requires us to rethink the economic structure,used to depend on elements and investment way to drive growth has been more and more power is insufficient,at this stage we need to gradually turned to developing direction of innovation driven up,and in the process of promoting the reform requires the government establish many corresponding supporting measures to promote the implementation of the reform,the tax as a very good economic adjustment mechanism,through tax breaks for certain fee reduction policies to drive the economic development will be a big boost for the reform.Among them,because the VAT has always occupied a large proportion in the tax revenue of our country,and the tax base is wide,the scale of VAT reduction has a great impact on the effect of the overall tax reduction and fee reduction policy.This paper will take B city as an example to study the implementation of policies related to deepening VAT reform in the policy of reducing tax and fees.First,this paper will clarify the research background,explain the significance of the research,sort out the domestic and foreign literature,determine the research methods to be used,clarify the research ideas,and explore possible innovations.Then,in the part of theoretical analysis,the relevant concepts are defined,and the theoretical basis of the research on the effect of tax reduction related to the deepening of VAT reform is expounded.On this basis,a series of targeted tax reduction and fee reduction policies have been reviewed in recent years,especially since the "supply-side structural reform" was put forward,and the relevant policies of deepening VAT reform have been highlighted.Then,taking B city as an example,this paper investigates and analyzes the positive measures and main achievements taken by B city in the process of implementing the policy of deepening the VAT reform,and finds out the problems and causes in the implementation of the policy of deepening the VAT reform in B city at the present stage based on the actual effect of the policy implementation.Finally,based on the problems found,combined with the research process and data,some specific opinions and Suggestions are put forward for the next step of implementing a larger scale of tax reduction and fee reduction as well as the formulation and implementation of deepening the VAT reform.