Research On Problems And Countermeasures In The Implementation Of Tax Reduction And Fee Reduction Policy Of Grass Roots Tax Bureau

In recent years,Sino US trade frictions and novel coronavirus pneumonia are escalating,China’s economic growth has slowed down.In order to deal with the changing economic situation at home and abroad,China has launched a series of tax reduction and reduction policies since 2016,which is an important means to promote the reform of fiscal and taxation system.Stimulate the vitality of market players,and then provide assistance for supply side structural reform,which has a positive impact on national tax,enterprise development and people’s income.Specific to the grass-roots tax bureaus,the implementation of the policy of tax reduction and fee reduction is worthy of in-depth study,but at this stage,the theoretical and practical research on the implementation of the policy in China is relatively weak.County K is located in the east of Inner Mongolia Autonomous Region.Its economic development is at the middle and lower reaches of Inner Mongolia.The main restrictive factor is the unreasonable industrial structure.The tax reduction and fee reduction policy reduces the tax cost of the local real economy,reduces the resistance and difficulties in the development of the real economy,and greatly improves the production capacity and output value of manufacturing and other industries.This paper takes the tax bureau of County K in Inner Mongolia as the research subject,takes the statistical yearbook data and tax data as the basis,takes the service-oriented government theory and Smith’s policy implementation theory as the basis,and uses the research methods of questionnaire survey,interview,literature research and comparative analysis,combined with the implementation of the current tax reduction and fee reduction policy,summarize the problems in the implementation process,analyze the underlying causes,and put forward countermeasures.Combined with different forms of data,this paper analyzes the implementation of tax reduction and fee reduction policies,and summarizes the problems existing in the implementation of tax reduction and fee reduction policies,that is,the working level of front-line tax staff is uneven;Taxpayers do not have a good grasp of the policy of tax reduction and fee reduction;The policy release lags behind and increases the workload of tax rebate;The policy implementation process is not standardized,and the implementation boundary of each department is not clear;The data of each department cannot be connected,and the data statistics,tracking and feedback are not in place.This paper discusses the deep causes behind it,that is,the tax service level of grass-roots tax personnel is not high;The publicity of tax reduction and fee reduction policies needs to be strengthened;The policy system of tax reduction and fee reduction is not perfect;The policy implementation process is not perfect,and the collection and management mechanism is not perfect;The information system and big data system are not perfect.Combined with relevant domestic research results,this paper puts forward reasonable improvement measures,and puts forward new paths and methods for the efficient implementation of tax reduction and fee reduction policies of grass-roots tax bureaus.