| As a key policy implemented by the country in recent years,the policy of reducing taxes and fees has always been the top priority,especially in the context of the economic downturn and the repeated outbreak of the new crown from 2020 to the present.In order to ensure that the national economy can run smoothly without being impacted,the state has continued and developed a series of policies to reduce taxes and fees.With the proposal of the vision of a powerful manufacturing country,how to promote the transformation and upgrading of the manufacturing industry into a high value-added intelligent manufacturing industry has become a concern of the government.Therefore,to explore what role the tax and fee reduction policy plays in the development of a region and an industry,and how to better play the role of the tax reduction and fee reduction policy so that it can truly help industrial transformation and upgrading and regional economic development,these two issues have become The key points that scholars pay attention to during the implementation of tax and fee reduction policies.This paper summarizes the specific policies for tax reduction and fee reduction in the construction machinery industry and the specific operations implemented in Hunan Province.Changes in various indicators and other indicators,while comparatively analyzing the differences in the effect of tax reduction and fee reduction policies in various sub-sectors of the manufacturing industry in Hunan Province,and understanding and analyzing the overall implementation of the tax reduction and fee reduction policies in the construction machinery industry in Hunan Province and the overall development environment.After analyzing the effect of the policy,this paper discusses the problems existing in the current tax and fee reduction policies,mainly focusing on the development of the industry and the maintenance of tax sources,and proposes further optimization directions based on the problems.For the optimization of the policy itself and the optimization of the implementation link,three directions are considered to improve the pertinence of the policy,expand the application scope of the preferential policies for the main body of the construction machinery industry,and optimize the policy implementation process.The idea of constructing taxation order and strengthening income and expenditure management. |