Study On The Implementation Of Preferential Tax Policies In S County

In order to cope with the downward pressure on China’s economy caused by international competition and Covid-19 epidemic,enhance the momentum and stamina of economic development,achieve stable growth,ensure employment,and benefit people’s livelihood,promote the upgrading of industrial structure and the transformation of the economy from large-scale to high-quality,since 2019,the CPC Central Committee and the State Council have deployed and implemented larger-scale tax and fee reductions,and successively issued a series of unprecedented inclusive and targeted tax preferential policies,which played an important role in promoting the sustained and stable growth of economic transformation.However,due to the scientific nature of policy design,the implementation capacity of grass-roots tax departments,the participation of taxpayers,the local development environment and other factors,there are still certain obstacles in the implementation of preferential tax policies at the grass-roots level,therefore,the effect of policy implementation is not satisfactory.This study takes the implementation of preferential tax policies in S County since 2019 as the object.Through comparative analysis and interview methods,as well as the new characteristics of preferential tax policies and the specific implementation of preferential tax policies in S County,additionally,by using the Smith policy implementation process model,this study analyzes the problems and causes in the implementation of preferential tax policies from four aspects: idealized policies,implementing agencies,target groups,and environmental factors.This study also puts forward countermeasures and suggestions,and is committed to promoting the optimization and benign interaction of various factors,so as to break the obstruction of policy implementation and enhance the effect of policy implementation.This research is based on the latest policy implementation.It combines the practical problems faced by the reform of the tax collection and administration system at the grassroots level,and analyzes the obstacles encountered by the most grassroots tax authorities in the implementation of preferential tax policies.This study proposes methods to improve the policy system,as well as optimization suggestions for enhancing the interaction of tax collection and taxation and the coordination and co-governance of taxation.This study is committed to promoting the transformation of the functions and styles of grass-roots tax authorities,accelerating the reform of the tax collection and administration system,improving the efficiency of grass-roots tax governance,and providing valuable reference for the better implementation of preferential tax policies.