| In recent years,the COVID-19 has spread all over the world,causing an unprecedented huge impact on global economic development.As an important part of the world economic system,China has not been spared.The epidemic has hindered the air,sea and land transportation among countries all over the world.It also has an impact on the normal work and makes the normal market trading activities stagnate.This not only poses a great threat to the health of our people,but also leads to the disorder of our social order,which affects the quality and speed of our economic development.After the outbreak of the epidemic,the whole people of China worked as one,and all departments under the leadership of the state quickly carried out the task of epidemic prevention and control.In the whole prevention and control work,the role of national macro-control is crucial,among which the tax policy plays a key role.Both the national and local governments have issued a series of tax support policies to help enterprises return to work and production,and to a certain extent help difficult enterprises out of their difficulties.However,at the same time,some difficult enterprises still fail to resume their operations as expected.Based on this,it is necessary to study the national tax preferential policies,analyze their role and effect in helping difficult enterprises,and put forward targeted countermeasures and suggestions on this basis,Provide support for promoting the development of enterprises.Jiangxi Province is located in the central region of China.As a key city in Jiangxi Province,city B has affected many enterprises due to the epidemic.Taking city B as a specific research object can provide support for us to study the implementation effect of the national,provincial and municipal epidemic tax reduction policies and understand the help of the epidemic tax preferential policies to enterprises in difficulty.In the research,the author mainly used the market failure correction theory and the temporary tax policy theory.Taking city B of Jiangxi Province as the specific research object,the author conducted a questionnaire survey on 351 difficult enterprises affected by the epidemic in the city to understand the role of the current preferential tax policy for difficult enterprises.Through the analysis,it is pointed out that the current policies are insufficient for the enterprises with difficulties,the preferential policies for the enterprises with difficulties are limited for the enterprises,the effective preferential tax mechanism for the enterprises with difficulties has not been formed,and the supporting service measures are also insufficient.Based on this,it is necessary to improve the pertinence of tax preferential policies,establish a long-term mechanism for emergency relief of enterprises in difficulties,diversify the tax preferential system for enterprises in difficulties,and stimulate the endogenous power of enterprises in difficulties.Only in this way can we truly give play to the role of tax preferential policies in helping enterprises in difficulties and effectively give play to the effect of administrative correction in helping enterprises in difficulties. |
