Research on the Effect of Tax Reduction and Fee Reduction Policy on Tea Industry in Dabie Mountain Area under the New Situation

The tax reduction and fee reduction policy is an important measure launched by the State Council to reduce the burden on enterprises and enhance market vitality. It includes three types of general tax reduction, structural tax reduction and periodic tax reduction during the epidemic in 2020. Whether the implementation of tax reduction policies has brought real policy dividends to enterprises is a matter of greater concern at the level of policy formulation and academia. Xinyang, located in the Dabie Mountains, is one of the major green tea production areas in my country. The tea industry is a unique industry in Xinyang. This article uses a combination of sample analysis and questionnaire survey to study the tea industry. Overall, the tax reduction and fee reduction policy has a significant effect on the large-scale enterprises in the tea industry. However, the policy of small-scale enterprises has a weak sense of acquisition, and the next step is to improve the policy and introduce more industry-specific preferential policies.