Legal analysis: first, the tax reduction target points directly at the improvement of the real economy and people's livelihood, focusing on the outstanding problems in the reform; The measures are practical, and the determined tax reduction measures are very specific and operational. The implementation of these reform measures will surely lay a good foundation for comprehensively improving the level of tax governance.

Second, a series of tax reduction measures not only directly reduced the tax burden of enterprises in related industries, but also promoted the reduction of energy consumption and logistics costs of other enterprises.

3. Tax reduction plays a positive role in promoting opening up and encouraging enterprises to "go global" and "bring in".

4. In the short term, tax reduction and burden reduction reduce fiscal revenue to a certain extent, but in the long term, tax reduction and burden reduction can' release water to raise fish', give enterprises more room for development, enhance development vitality, thereby expanding the tax base and promoting fiscal revenue. Further respond to the demands of enterprises to reduce burdens, so that enterprises, especially small and medium-sized enterprises, have a real sense of gain.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection Article 28 Tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, advance, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be approved in accordance with the provisions of laws and administrative regulations.

"Notice on Deeply Implementing Policies and Measures for Tax Reduction and Fee Reduction" Article 1 Promote the station to fight the main battle of tax reduction and fee reduction.