Research On The Implementation Of VAT Rebate Policy In H City

In recent years,the world economy has shown a complex and changing trend.The prevalence of international unilateral protectionism,the increase of uncertainties such as the COVID-19 and regional instability,coupled with the painful period of domestic industrial development and transformation,China’s economy is facing huge risks and challenges both at home and abroad.The combination of the above factors has further increased the downward pressure on the domestic economy.Therefore,the CPC Central Committee has increased the implementation of proactive fiscal policies,In 2022,we will carry out a large-scale tax rebate policy,hoping to improve the expectations of market participants in the short term,activate the vitality of market development,and ensure the stable development of the economy.There are many small and micro enterprises and manufacturing industries in H City,and the ability to bear and handle risks is weak.Under the influence of the economic downturn,the degree of operating difficulties is increasingly prominent.From the perspective of the design of the value-added tax deduction and refund policy in 2022,it has greatly increased the coverage of policy implementation,and has obvious policy preferences for small and micro enterprises and manufacturing industry.The target group has general expectations for policy implementation.This paper mainly uses Smith’s policy implementation model theory to collect data related to policy implementation through literature,field research and questionnaires.The focus of the field survey is to understand the policy implementation process of the tax authorities in H City.The questionnaire focuses on understanding the target group’s understanding of the policy and the attitude towards the implementation of the tax authorities,collecting opinions and suggestions,sorting out the current research situation through literature,analyzing the implementation restrictions and problems from the aspects of idealized policies,implementation agencies,target groups,and implementation environment,and finding that the current policy system is still imperfect,The implementation ability of the tax authorities in H City needs to be improved,and the implementation environment of policies such as tax payment in good faith needs to be optimized.It is suggested to improve the policy implementation ability from the aspects of improving the value-added tax deduction chain,strengthening the information supervision ability of the tax authorities,and optimizing the tax credit evaluation system.