Tax reduction and fee reduction,as an important part of the national fiscal policy,is an Tax reduction and fee reduction,as an important part of the national fiscal policy,is an important part of the national macro-control policy system.According to the Assessment Report on the Effects of tax and fee reduction Policies in 2021 released by the China Institute of Taxation and the Chinese Academy of Social Sciences,the cumulative tax and fee reduction in 2021 amounted to 2.36 trillion yuan,accounting for 2.39% of GDP.On March 5,2022,Premier Li Keqiang pointed out in the 2022 Government Work Report that the tax rebates and tax cuts are expected to be about 2.5 trillion yuan for the whole year.At the same time,the expanded implementation of tax and fee cuts has increased the contradiction between government revenue and expenditure,putting particular pressure on local government revenue.How to transform short-term transitional policies into regular implementation policies is an urgent problem for Y Bonded Port area and the whole country.It is also the core issue for optimizing the implementation of tax and fee reduction policies in recent years.Taking the bonded port area of Y City as an example,this paper constructs an evaluation index system for the implementation of tax reduction and fee reduction based on the tax revenue data of this area during 2020-2022.In the process of construction,the evaluation indicators of tax reduction and fee reduction were initially selected by consulting a large number of policy documents,and the Delphi method was applied to set up an expert group to conduct two rounds of scoring for the agreed indicators.Finally,5 first-level evaluation indicators and 18 second-level evaluation indicators were determined,and then the weight relationship between indicators was calculated and determined by AHP.Secondly,the implementation level of preferential policies in Y bonded port area is empirically analyzed.The fuzzy comprehensive evaluation method is used to score the implementation level of tax reduction and fee reduction policy in Y City bonded port area.Based on the scoring results,the existing problems in the implementation of tax reduction and fee reduction policy in Y City Bonded port area are put forward from four aspects.Finally,for the four aspects of the existing problems respectively put forward countermeasures,starting from the source of the implementation of security.The paper sets the tax reduction and fee reduction implementation level of the bonded port area of Y City as the research entry point.Through the construction of the analysis model,the problems can be investigated more scientifically and accurately,and then the problems are analyzed accurately and targeted,and the optimization suggestions are put forward.It provides a new model and opportunity for Y Bonded Port Area to improve the implementation effect of tax and fee reduction and promote the long-term and stable development of regional economy in the future. |