| Medium and small enterprises as the main component of the domestic economic market,and their scale accounts for a relatively large proportion of China’s enterprises,which has played an important role in promoting economic stability and increasing employment.However,they are affected by financing difficulties,tax burdens and other factors,and their development has been greatly hindered.In July 2018,the Central in July 2018,the Party Central Committee clarified the work orientation of "six stability" and asked to explore and promote large-scale tax and fee reduction.At the same time,at the end of the year,the Party Central Committee pointed out that it should "study and promote large-scale tax and fee reduction".The State Council launched many tax and fee reduction policies in the following year.In 2020,after the outbreak of the new crown pneumonia epidemic,a number of tax reduction policies were introduced to help difficult enterprises tide over the difficulties.The various tax reduction policies that will continue to be implemented in 2021 have played a role in the stable development of enterprises and the strong recovery of the economy.After the introduction of the combined tax support policy in 2022,whether it is from the top-level design,the specific operation of grassroots taxation,or the preferential treatment enjoyed by taxpayers,we can see that a new round of larger and broader tax and fee reductions has begun.For small and medium-sized enterprises,the current preferential tax reduction and structural tax reduction policies have alleviated their tax pressure.China’s overall tax burden in 2017,2018 and 2019 was 17.35%,17.01% and 16.02% respectively,and further reduced to 15.2% in 2020;It shows that the tax reduction and fee reduction policies implemented in recent years have achieved certain results.Therefore,this paper takes the demand management theory,tax incentive theory and optimal tax system theory as the theoretical basis for research,uses statistical analysis methods and other research methods,mainly takes a series of tax and fee reduction policies implemented after 2018,and studies and analyzes the implementation of preferential tax policies for small and medium-sized enterprises in P County from the perspective of the impact of policies on small and medium-sized enterprises,then we get the research results: P County has significantly saved the operating expenses by implementing the strategy of tax reduction and fee reduction,promotes enterprise R&D and innovation,continuously optimizes the business environment,and steadily grows the scale of market entities.At the same time,it is also found that there are still problems in the process of tax reduction and fee reduction in P county,such as the tax reduction and fee reduction policy that needs to be further optimized,the implementation of the tax authority policy is not in place,and the taxpayer’s understanding of the policy is not enough.Based on the above problems,this paper improves the top-level design of tax reduction and fee reduction policies,improves the legal level of tax incentives,promotes the systematization and continuity of policies,and promotes the synchronization of policy introduction and implementation.We should better promote the implementation of tax welfare policies and strengthen the informatization level of tax management,build a new collection and management system,strengthen policy publicity,and optimize tax payment services. |
