降(jiang)(jiang)(jiang)低(di)實(shi)(shi)(shi)體(ti)經(jing)濟(ji)企(qi)(qi)業(ye)成本是供給側結構(gou)性(xing)改革(ge)的重要任務，黨(dang)中央、國(guo)務院(yuan)高(gao)度(du)重視減(jian)(jian)(jian)(jian)(jian)(jian)稅(shui)(shui)(shui)降(jiang)(jiang)(jiang)費(fei)(fei)工(gong)(gong)作(zuo)，習近(jin)平(ping)總(zong)書(shu)記在(zai)中央經(jing)濟(ji)工(gong)(gong)作(zuo)會(hui)議上(shang)強(qiang)調要在(zai)減(jian)(jian)(jian)(jian)(jian)(jian)稅(shui)(shui)(shui)、降(jiang)(jiang)(jiang)費(fei)(fei)、降(jiang)(jiang)(jiang)低(di)要素(su)成本上(shang)加(jia)大工(gong)(gong)作(zuo)力度(du)。今年(nian)(nian)(nian)以來，國(guo)務院(yuan)常(chang)務會(hui)議審(shen)議通過了(le)多(duo)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)制度(du)性(xing)、管長(chang)遠、見實(shi)(shi)(shi)效的減(jian)(jian)(jian)(jian)(jian)(jian)稅(shui)(shui)(shui)降(jiang)(jiang)(jiang)費(fei)(fei)新措施，各部門(men)應認真貫徹(che)落實(shi)(shi)(shi)黨(dang)中央、國(guo)務院(yuan)決策部署(shu)，堅持以新發(fa)展(zhan)理念引領經(jing)濟(ji)發(fa)展(zhan)新常(chang)態(tai)，深入推進減(jian)(jian)(jian)(jian)(jian)(jian)稅(shui)(shui)(shui)降(jiang)(jiang)(jiang)費(fei)(fei)各項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)工(gong)(gong)作(zuo)。“減(jian)(jian)(jian)(jian)(jian)(jian)稅(shui)(shui)(shui)降(jiang)(jiang)(jiang)費(fei)(fei)”具體(ti)包括(kuo)“稅(shui)(shui)(shui)收(shou)減(jian)(jian)(jian)(jian)(jian)(jian)免”和“取消或停(ting)征行政(zheng)事業(ye)性(xing)收(shou)費(fei)(fei)”兩部分(fen)。減(jian)(jian)(jian)(jian)(jian)(jian)稅(shui)(shui)(shui)方(fang)面(mian)，2017年(nian)(nian)(nian)全年(nian)(nian)(nian)將(jiang)減(jian)(jian)(jian)(jian)(jian)(jian)稅(shui)(shui)(shui)3500億(yi)元(yuan)左右(you)，包括(kuo)繼續完善營改增試點政(zheng)策、將(jiang)企(qi)(qi)業(ye)所(suo)得稅(shui)(shui)(shui)減(jian)(jian)(jian)(jian)(jian)(jian)半(ban)征收(shou)優惠范(fan)圍從年(nian)(nian)(nian)應納稅(shui)(shui)(shui)所(suo)得額30萬元(yuan)提(ti)高(gao)到50萬元(yuan)以下的小微(wei)企(qi)(qi)業(ye)、將(jiang)研發(fa)費(fei)(fei)用(yong)加(jia)計扣除的比例由50%提(ti)高(gao)到了(le)75%等(deng)。個稅(shui)(shui)(shui)改革(ge)方(fang)案將(jiang)部分(fen)收(shou)入項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)如工(gong)(gong)資薪金、勞(lao)務報(bao)酬(chou)、稿酬(chou)等(deng)，實(shi)(shi)(shi)行按年(nian)(nian)(nian)匯總(zong)納稅(shui)(shui)(shui)。財政(zheng)部還將(jiang)考慮適當(dang)增加(jia)與家庭生計相關的專(zhuan)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)開支扣除項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)，比如有關“二孩(hai)”家庭的教育等(deng)支出(chu)，其他的專(zhuan)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)扣除項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)等(deng)。降(jiang)(jiang)(jiang)費(fei)(fei)方(fang)面(mian)，2017年(nian)(nian)(nian)降(jiang)(jiang)(jiang)費(fei)(fei)約2000億(yi)元(yuan)。財政(zheng)部重點做好(hao)兩項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)工(gong)(gong)作(zuo)，包括(kuo)全面(mian)清理規范(fan)政(zheng)府(fu)性(xing)基金，改革(ge)到位后全國(guo)政(zheng)府(fu)性(xing)基金將(jiang)剩(sheng)下21項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)；取消或停(ting)征35項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)涉企(qi)(qi)行政(zheng)事業(ye)性(xing)收(shou)費(fei)(fei)，中央涉企(qi)(qi)收(shou)費(fei)(fei)項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)目(mu)(mu)減(jian)(jian)(jian)(jian)(jian)(jian)少一半(ban)以上(shang)，將(jiang)剩(sheng)余33項(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)(xiang)。本文結合實(shi)(shi)(shi)際情況(kuang)，對減(jian)(jian)(jian)(jian)(jian)(jian)稅(shui)(shui)(shui)降(jiang)(jiang)(jiang)費(fei)(fei)工(gong)(gong)作(zuo)落實(shi)(shi)(shi)提(ti)出(chu)建議如下：

稅(shui)(shui)(shui)(shui)務局(ju)在積極(ji)履行財稅(shui)(shui)(shui)(shui)職能的(de)(de)同時，應及時落實(shi)各類稅(shui)(shui)(shui)(shui)收(shou)優惠政(zheng)(zheng)(zheng)策(ce)，以(yi)期在落實(shi)減(jian)稅(shui)(shui)(shui)(shui)降費(fei)(fei)政(zheng)(zheng)(zheng)策(ce)方面(mian)取得良好的(de)(de)成效。可通過簡化(hua)退稅(shui)(shui)(shui)(shui)辦理流程(cheng)、加快退稅(shui)(shui)(shui)(shui)辦理速度(du)、嚴(yan)格執行目錄清單(dan)(dan)制度(du)、真正做(zuo)到“收(shou)費(fei)(fei)進清單(dan)(dan)，清單(dan)(dan)之外無收(shou)費(fei)(fei)”等方式，切實(shi)做(zuo)到降低(di)納(na)(na)(na)稅(shui)(shui)(shui)(shui)人稅(shui)(shui)(shui)(shui)費(fei)(fei)負擔，助推區域(yu)實(shi)體經(jing)濟發展。此外，在減(jian)稅(shui)(shui)(shui)(shui)降費(fei)(fei)工作(zuo)落實(shi)過程(cheng)中，稅(shui)(shui)(shui)(shui)務局(ju)還(huan)應擴(kuo)(kuo)大(da)宣傳覆蓋率、提高政(zheng)(zheng)(zheng)策(ce)知(zhi)曉率，通過辦稅(shui)(shui)(shui)(shui)服務廳(ting)公示欄、電子顯示屏、納(na)(na)(na)稅(shui)(shui)(shui)(shui)人qq群、微信群、發放稅(shui)(shui)(shui)(shui)收(shou)政(zheng)(zheng)(zheng)策(ce)宣傳冊等多種(zhong)形式擴(kuo)(kuo)大(da)宣傳覆蓋面(mian)。還(huan)可通過強化(hua)稅(shui)(shui)(shui)(shui)收(shou)管(guan)理員的(de)(de)政(zheng)(zheng)(zheng)策(ce)宣傳和(he)輔(fu)導意識，進戶執法(fa)的(de)(de)同時加強對稅(shui)(shui)(shui)(shui)收(shou)優惠政(zheng)(zheng)(zheng)策(ce)的(de)(de)宣傳，切實(shi)提高納(na)(na)(na)稅(shui)(shui)(shui)(shui)人的(de)(de)政(zheng)(zheng)(zheng)策(ce)知(zhi)曉率。