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the author has conducted a statistical analysis of the 99 fiscal and taxation policies issued since january 1, 2022 in terms of tax types, policy types, policy time limits, and regulatory targets. it is concluded that the current fiscal and taxation policies have problems such as "patching" and "fragmentation", which are specifically reflected in the short policy time limit itself and the large number of continuous policies; multiple tax types point to the same regulatory target, and there are overlaps in fiscal and taxation policies; there are too many tax exemptions for specific industries in value-added tax, which destroys the deduction chain, etc. this makes the policy not only lack of systematicity and difficult to cooperate and work together, but may also increase the pressure on fiscal revenue. in this regard, this article makes the following suggestions: reduce the introduction of short-term policies, build a systematic tax incentive system, and gradually cancel various preferential policies for value-added tax.

in recent years, new fiscal and tax policies have shown characteristics of "patching" and "fragmentation".

1. statistical analysis of fiscal and taxation policies issued since january 1, 2022

this article collects the fiscal and taxation policies and regulations issued from january 1, 2022 to the present (a total of 270 articles). after excluding the policies and regulations that are far from the topic of this article, such as guiding opinions, tax support notices, tax administration guidelines, tax collection and management rules, and list releases, there are 116 articles remaining, of which 17 are international trade policies related to imports and exports. this article mainly analyzes the remaining 99 domestic fiscal and taxation policies. from the perspective of preferential types, these policies can be mainly summarized into the following categories: new tax incentives, continuation of existing policy preferences, and improvement of existing preferential policies.

from the perspective of tax types, my country's tax policies are widely distributed, and the value-added tax, which should have the advantage of tax neutrality, has introduced the most tax preferential policies. according to the statistics in this article, from january 2022 to date, 37 tax policies have been introduced for value-added tax, the most among all taxes. the second is corporate income tax, with 35 policies; personal income tax with 22 policies; and other taxes with a total of only 29 policies.