Study On The Optimization For Implementation Of The Preferential Value-Added Tax Policy For Promoting The Employment Of The Disabled In L County

In 2016,the Ministry of Finance and the State Administration of Taxation issued preferential value-added tax policies to promote the employment of persons with disabilities.Study on the optimization for implementation of preferential policies is conducive to improving the quality and effectiveness of preferential policies,further improving the effectiveness of taxation policies in promoting employment for persons with disabilities,guaranteeing the rights and interests of persons with disabilities in equal employment,leading persons with disabilities to cultivate character of self-esteem,self-confidence,self-reliance,and self-improvement,and helping groups of persons with disabilities to survive,to live and work in peace and contentment,to live a good life without worrying about food and clothing,and to realize personal value.The thesis takes the implementation optimization of the preferential value-added tax policy for promoting the employment of the disabled in L County as the research object,based on the policy implementation work practice,using literature research methods,interview survey methods,comparative research methods and other methods.Based on the Smith policy implementation process model theory,it expounds the implementation status of L County’s preferential value-added tax policies for promoting employment of persons with disabilities from the aspects of the policy content,implementing agencies,target groups,and implementation environment,and pointed out the drawbacks of the current implementation of preferential policies in L County: business handling process is not standardized,tax service quality is not high,tax collection management measures are weak,the target groups policy understanding is not enough.At the same time,the reasons for these problems are analyzed:the division of powers and responsibilities between the executive agencies is confusing,the implementation personnel structure is unbalanced,the information management capacity is insufficient,pertinence and persistence of policy promotion is not enough.Through the explanation of the implementation of the preferential value-added tax policies for the promotion of the employment of the disabled in other regions of the country,thoughts and practices for L County to learn can be summarized from the aspects of standardizing the business process of policy implementation,improving the productivity of tax services for policy implementation,improving information tax ability of policy implementation,and strengthening policy publicity and guidance of implement target groups.On this basis,taking the actual situation of L County as the starting point,an optimized design plan for preferential policy implementation was made from four aspects: perform process of policy implementation,taxation service of policy implementation,tax collection of policy implementation,policy publicity and guidance of implement target groups.Furthermore,related safeguard measures were put forward.In turn,the following goals will be achieved:the implementation process is more standardized,the tax service is more efficient,the tax collection and management is higher,the policies universal and the social integrity is higher,further enhancing the effect of preferential policy implementation,and encouraging enterprises to provide stable employment for more persons with disabilities,and giving full play to the preferential tax policies to promote the employment of persons with disabilities.