There are problems in reducing taxes and fees. One is the problems encountered by enterprises in the implementation of policies, such as the sharp reduction of the value-added tax rate, but the transmission mechanism of tax reduction is not smooth. First, the policy design still needs to be improved, and there are still problems such as the difficulty in identifying R&D activities and the difficulty in collecting fees, which affect the effect of policy implementation. The other is that large-scale tax reduction and fee reduction have had a great impact on the fiscal revenue of some places, making it more and more difficult to balance revenue and expenditure, and the sustainability of local finance is facing challenges.

First, the poor transmission of tax reduction game needs to be solved.

The function of tax policy depends to a great extent on market mechanisms such as price, supply and demand, and competition as transmission mechanisms. Enterprises should also pay attention to the pressure of price reduction at the sales end of value-added tax and the change of game ability at the purchase end. At present, when implementing the policy of reducing the VAT rate, we need to pay attention to optimizing the implementation mechanism and rationalizing the price transmission mechanism. It can be considered that the tax authorities should cooperate with market supervision and other relevant departments to guide the pricing behavior of enterprises, so as to promote the whole industrial chain to enjoy tax reduction concessions.

Second, the R&D deduction policy needs to be improved.

In order to encourage enterprises to innovate and increase R&D investment, R&D preferential policies have been further strengthened and improved in recent years. However, in practice, for some enterprises that have not set up special R&D institutions or undertake production and operation business at the same time, according to the relevant requirements, the expenses that can be accounted separately and belong to the nature of R&D can also be added and deducted. However, it is difficult for both sides to determine whether the division is reasonable and accurate. In addition, the authenticity of commissioned research and development expenses is difficult to verify. This has affected the effect of policy implementation.

Third, be alert to the risk of unsustainable local finance.

For local governments, if the economic boost effect is not good under the influence of external factors, the income decline caused by tax reduction and fee reduction will cause serious financial revenue and expenditure pressure. Especially in recent years, some local governments have entered the peak period of debt repayment, and the higher debt repayment pressure will further worsen the financial situation of local governments.

! Global Ivy Friendship Tip: Are the above problems existing in the work of tax reduction and fee reduction? ] the answer to the question, I hope it will help everyone!