Research On The Implementation Effect Of Tax Reduction Policy For Small And Micro Enterprises In Q City

Small and micro enterprises have a unique position in the economy and society and play a subtle role in promoting economic development and stabilizing social order.However,affected by their own development defects and the sluggish economic environment,the development of small and micro enterprises has been difficult in recent years.To encourage small and micro businesses to develop,the Ministry of Finance and the State Administration of taxation have introduced a series of tax reduction policies since 2019.Especially in the2020 COVID-19’s huge impact,targeted tax reduction policies have eased the pressure of survival of small and micro businesses and gradually helped enterprises tide over difficulties.In this context,this paper takes the small and micro enterprises and tax departments in the jurisdiction of Q city as the investigation object to study the implementation effect of the tax reduction policy.Based on the tax incentive theory and the new public service theory,this paper first comprehensively combs the main tax reduction policies for small and micro enterprises in Q city from 2019.Through the questionnaire of 647 small and micro enterprises in Q city and the interview with 32 tax department staff in Q City,this paper deeply investigates the implementation of publicity and guidance,execution process,tax service,tracking and feedback and other links in the implementation of tax reduction policies in Q city during the period.Combined with the objective data of tax burden,employment and resumption of work and production of small and micro enterprises,this paper comprehensively analyzes the implementation effect of Q city’s tax reduction policy on small and micro enterprises.The analysis results show that the tax department of Q city has achieved the expected policy objectives for the tax reduction policy of small and micro enterprises,but in the process of policy implementation,the effectiveness of publicity and guidance is not significant,the execution process efficiency is low,the tax service satisfaction is not high,and the tracking feedback is not timely,which seriously affect the implementation effect of the policy.To solve these problems,this paper presents solutions,mainly including strengthening publicity and guidance,improving execution process,optimizing tax service level and Strengthen follow-up follow-up feedback.