Can you elaborate on the implementation of tax and fee reduction policies?

Legal analysis: "Tax reduction and fee reduction" specifically include "tax reduction and exemption" and "cancellation or suspension of administrative fees". The individual income tax reform plan will implement annual consolidated taxation for some income items, such as wages and salaries, labor remuneration, author remuneration, etc. The Ministry of Finance will also consider appropriately increasing special deduction items related to family livelihood, such as education expenditures for "two-child" families, and other special deduction items. In terms of fee reduction, the fee reduction in 2017 was approximately 200 billion yuan. The Ministry of Finance focuses on two tasks, including comprehensively cleaning up and regulating government funds. After the reform is in place, there will be 21 government funds nationwide; canceling or suspending 35 enterprise-related administrative fees, and reducing central enterprise-related fees by half Above, there will be 33 items remaining.

Legal basis: "Notice of the State Administration of Taxation on Further Implementing Measures to Streamline Administration, Reduce Taxes and Reduce Burdens to Better Serve Economic and Social Development" Article 2: Implement all tax reduction policies to the letter

Tax authorities at all levels must conscientiously implement the tax reduction measures that the country has introduced, especially the reduction of the value-added tax rate, the expansion of the scope of VAT refunds, and the relaxation of small businesses that enjoy the 50% discount on corporate income tax introduced this year. A series of preferential policies such as the standard for low-profit enterprises, allowing a one-time pre-tax deduction for newly purchased equipment with a unit price of less than 5 million yuan, and canceling the restriction on super deduction of entrusted overseas research and development expenses. In order to promote mass entrepreneurship and innovation, promote the transformation and upgrading of the real economy and Enhance social creativity and create a good environment. It is necessary to firmly establish the concept that failure to implement tax preferential policies is also an "excessive tax", further strengthen tax policy publicity and guidance in depth and detail, promptly remind and help taxpayers to enjoy tax preferences, and ensure that all tax reduction policies issued by the state are fully understood and understood. Enjoy it to the fullest. It is necessary to strengthen the tracking and analysis of policy effects, promptly identify and improve weak links in implementation, and ensure that the policy is effective and does not add any negative factors to economic operations.