Research On The Implementation Process Of Tax And Fee Reduction Policies In Haiyang Cit

As China’s economic and social development entering the new normal,the policy of tax cuts and fee reduction should be taken as an effective way to continue the reform and upgrading of China’s economic structure,so as to ease the pressure on enterprises,help small and medium-sized enterprises to develop innovatively and promote the long-term stable growth of China’s economy.In 2019,structural tax cuts were transformed into inclusive tax cuts,and China began to implement the inclusive tax and fee reduction policy.The outbreak of COVID-19 in 2020 had a severe impact on China’s economy,while the economic recession in developed countries was exacerbated by the epidemic,shrinking external demand.To counter the impact of the epidemic,the central government has introduced phased tax and fee cuts to boost economic recovery.Massive tax cuts and fee reduction policy of revenue of the working of a grassroots staff has brought some challenges and work intensity,and tax and fee cuts theoretical research and practical implementation has certain gap,the existing research is the effect of the policy of macro level analysis,but for the newly launched massive tax and fee cuts policies in the implementation of the local executive will appear how should the tax authorities deal with the problem,but also lack of corresponding practical experience and theoretical guidance.For purpose of research,this thesis expatiates on the tax and fee cuts related concepts and theoretical and policy implementation,on the basis of using the Smith process model and mike Laughlin and optimum model to produce Haiyang city tax and fee cuts policy implementation link graph,concrete can be divided into policy propaganda,tasks,refined division of labor,organization,preparation,implementation and follow up supervision five links.This thesis adopts literature research,questionnaire survey method and interview method for existing tax and fee cuts conducted a comprehensive combing,combined with the Haiyang city real tax data and the actual situation of policy implementation,the implementation of each link in the process of performance evaluation,analysis of the existing policy under the background of Haiyang city tax and fee cuts policy implementation effect,to find in Haiyang city revenue policy propaganda exist in the process of executing tax cuts and fee reduction indistinct definition does not reach the designed position and the responsibilities of the division of tasks,execution mechanism simplification homogeneity,executive business ability of differentiation,grassroots branches to taxpayers enjoy access policies are inadequate,many problems such as lack of follow up supervision,depth analysis to find the root cause of the problem,from strengthening policy guidance,promote department cooperate,to set up together suggestions and counter measures are put forward from the following many aspects:improve the policy implementation mechanism,improvement of policy implementation ability,improvement of tax service level and strengthening of policy implementation supervision,which lays a solid foundation for implementing tax and fee reduction policies with high efficiency and quality.At the same time,the tax authorities in other regions can provide reference experience in policy implementation.