| With the continuous improvement of the social market economy with Chinese characteristics,the private economy has become the main force to promote the economic growth of China as a whole and all over the country in recent years.From small to individual employment and entrepreneurship,to large to the scientific and technological innovation and high quality of the whole society have shown a strong impetus.The 19 th National Congress of the Communist Party of China and the Government Work Reports in recent years have made a series of discussions and phased fiscal and tax policy plans on vigorously encouraging the high-quality development of the private economy.At present,due to the impact of the epidemic,the recovery of the overall economy and market is difficult,and the vitality of supply and demand is insufficient.The high-quality development of private economy in Guizhou Province is even more difficult.There are many deficiencies in the high-quality development of private economy in Guizhou province,such as weak fund foundation,small scale,imperfect industrial structure and weak ability to resist market risks.As an important means for the government to intervene in the market economy,the effectiveness of fiscal and tax policies not only affects the fiscal and tax costs of enterprises,but also affects every stage of the production and operation of private economic entities.It is an important tool to help the private economy overcome the negative externality caused by "market failure",and an important part of the development environment in the high-quality development system of the private economy.Effective and accurate fiscal and taxation policies are an important basis and guarantee for promoting the high-quality development of private economy in Guizhou Province.Based on the current research results at home and abroad,and based on the theory of unified growth and rational comprehensive development,this paper summarizes the connotation of high-quality development of private economy,constructs the "4-21" comprehensive evaluation system of high-quality development of private economy in Guizhou Province,and analyzes the weaknesses of private economy development in Guizhou Province: Fiscal and taxation policies have not given full and efficient help to the high-quality development of private economy in Guizhou Province,and have not fully played the supporting role of fiscal and taxation environment.Then,supported by the government-market relationship theory,fiscal function theory and tax effect theory,combined with the current situation of fiscal and tax policies related to the development of private economy in Guizhou Province,a questionnaire was formulated to promote the effect of high-quality development of private economy in Guizhou Province,and various private economic subjects were randomly invited to evaluate the effect of fiscal and tax policies from six aspects.It is concluded that the effects of fiscal and tax policies in Guizhou Province are severely affected by such problems as limited ways of obtaining fiscal and tax policies,heavy overall fiscal and tax burden,incomplete implementation of policies,improvement of service quality and efficiency of fiscal and tax departments,enhancement of fiscal and tax financial services to private economy,and optimization of combination of fiscal and tax policies and supporting measures.Following the principle that fiscal and taxation policies support the development of private economy,measures are put forward to optimize the quality of fiscal and taxation support policies,improve the precision,expand the beneficiary area,strengthen the publicity of fiscal and taxation policies,accelerate the construction of fiscal and taxation information,improve the service quality and efficiency of fiscal and taxation departments,strengthen the ability of fiscal and taxation cooperation to serve the private economy,and accelerate the pace of high-quality development of private economy in Guizhou Province. |
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