| In recent years,the downward pressure on China’s economy has increased,domestic and international economic conflicts have intensified,and economic development is facing some difficulties and challenges.The foundation for economic recovery is not yet stable,and the triple pressures of demand contraction,supply shock,and weakening expectations are still significant.The quality of economic development has become a focus of increasing attention.In order to inject new vitality into the economy and provide strong support for the development of national key industries and key areas,the central government has implemented a series of tax and fee support policies,which have effectively stabilized market expectations and boosted industry confidence.It is worth considering whether various regions have encountered difficulties and obstacles in actual implementation,and whether they have achieved maximum implementation effectiveness.Since the implementation of tax reduction and fee reduction,China has achieved significant results,bringing significant policy dividends to taxpayers.While paying attention to the results of tax and fee reductions,we should also recognize that there are still a series of problems in the implementation of preferential policies,which affect the efficiency of implementation and weaken the expected effectiveness of the policies.Studying the problems and causes of implementing tax and fee reduction policies,summarizing optimization suggestions for policy implementation,is of great significance for expanding the impact of tax and fee reduction policies and promoting overall economic transformation and upgrading.Therefore,based on a literature review and the determination of research content,this article defines the relevant concepts of tax reduction and fee reduction.Then,based on the theoretical foundation of this article,namely the Smith model,interview and questionnaire survey methods are used to obtain relevant information on taxpayers and tax authorities.The policy documents implemented in L district since the implementation of tax reduction and fee reduction are analyzed,combined with the tax bureau in L district The relevant statistical data released by the Finance Bureau and other departments have conducted a comprehensive study on the tax and fee reduction policies and their implementation status in L District of Jinan City,summarizing the achievements made;At the same time,it was discovered that there were shortcomings in policy design and implementation,low recognition of taxpayer policies,inadequate execution services by tax authorities,and lack of synergy in the execution process in L district.The reasons for the problems were analyzed from the perspectives of policy subjects,taxpayers,tax authorities,and the execution environment,and the top-level design was optimized,taxpayer compliance was improved,and the service level of tax departments was improved Suggestions for improving the implementation of tax and fee reduction policies in L District of Jinan City were proposed from four aspects of optimizing the policy implementation environment. |