Tax Reduction and Fee Reduction Reform Needs End Management

In recent years, in order to reduce the cost of manufacturing enterprises, the government's tax and fee reduction reform can be said to be "full firepower" and "five arrows". However, in order to truly implement the reform of tax reduction and fee reduction, it is necessary to realize clearly that "tax reduction" does not necessarily mean "cost reduction" for enterprises. Although the state has introduced so many tax reduction and fee reduction reform measures, some enterprises on the "other side of the river" are still "not deeply touched". This shows that the country's tax reduction and fee reduction reform is still facing the "last mile" problem. The "pacemaker" of tax reduction and fee reduction reform has begun to work and the aorta has been opened, but if there are "thrombus" in the capillaries of the endings, there may be ischemia in various organs and tissues. Moreover, the state's tax cut and fee reduction policy has also cost a lot of revenue. If it can not last, the small and micro enterprises at the end may not be enough to quench their thirst.

Premier of the State Council, in the 2019 government work report, stressed that we should deepen the reform of the electricity market, clean up the additional charges for electricity prices, and reduce the cost of electricity in the manufacturing industry. The average electricity price of the general industrial and commercial enterprises will be reduced by 10% on the basis of a reduction of 10% in 2018. But to enable small and micro enterprises to really enjoy the benefits of lowering the price of electricity, it is necessary to "get through the last mile" from theory and practice to ensure that the relevant policies of the state are truly landing.

First, taking the reform of tariff reduction as an example, many small and micro enterprises are suffering from the "transfer of electricity" and "car ride fees". It's like for some time, the national network fee has been reduced a lot, but some residents of the community still can only sigh at the ocean. Because many of the real estate companies in these districts are "sitting households", various network providers have to pay various surcharges to get through the joint, these surcharges are undoubtedly passed on to the end-users, so that the national tax reduction and fee reduction reform has formed "intestinal obstruction". Similarly, some small and micro businesses in the shopping malls can only accept the monopoly supply of "supply and transfer", and small and micro enterprises can only accept passively as vulnerable groups.

Second, the problem of capacity tariff is related to the problem of power supply and conversion. As we all know, power grid enterprises are also willing to "grasp the big and relax the small" in the process of operation, in order to reduce operating costs, improve operating returns, and prefer large users. This is understandable in itself, but it has objectively bred the two issue of traffickers in the above area. The problem associated with this is that grid companies will also charge capacity tariffs. That is to say, in order to supply power to some large users, power grid enterprises need to increase cost expenditure such as transformers, which then evolves into capacity electricity charges to users. However, this brings a problem. Instead of encouraging users to use less electricity and save electricity, the capacity tariff has evolved into the fixed expenditure and sunk cost of the end-user, which is paid as much as no, less and more.

Third, in recent years, the state has deepened the reform of market mechanism and made the market play a decisive role in the allocation of resources. Water and gas industries have straightened out the problem of cross-subsidies between civil and industrial and commercial sectors in the past, but electricity prices still seem to be a piece of ice. In the past, we used to think that civil power is related to people's livelihood and should be "low price" to benefit the people, but the subtext is to subsidize the low price of civil power with high price of industrial and commercial electricity. This logic seems reasonable, but in fact it is distorted. First, the high income families use more electricity and actually get more subsidies, so that they can benefit more from the high income group. Two, the high price of the industry and Commerce will eventually be passed on to consumers. The good design of cross subsidized Huimin is actually not feasible in the market mechanism. It is just a desire for a car. Three, because of the cross subsidy of electricity price, it also gives rent and rent to some units and individuals. The living space of "Fallen Lord". According to the situation of developed countries such as the European Union, the residential electricity price is more than double that of industrial electricity price, and the gap between them is still widening.