Abstract: Tax reduction and fee reduction are important arrangements made by the Party Central Committee to grasp the overall situation and to deal with various risks and challenges at home and abroad. It is also one of the most important policy applications in China’s fiscal taxation and economic society in 2019. It is necessary to recognize the specific requirements of the important factors on China’s reduction of taxes and fees, such as China’s state system and polity, the market economy, and the stage of development at the time being, etc.. By expounding the concept of tax reduction and fee reduction with Chinese characteristics in the new era and grasping the six aspects, i.e., the major decision-making and implementation, the glorious tasks and income functions, the long-term requirements and specific missions, the paralleled tax and fee and effect grasp, the burden alleviation expectations and the rigidity of people’s livelihood, the taxation individuals and the masses, this study provides theoretical support and strong evidence for the current application of the larger scale tax reduction and fee reduction. This round of tax reduction and fee reduction is effectively implemented by the tax authorities, which reduces the level of taxes and fees of enterprises and obviously benefits them, thereby achieving high-quality economic development, and finally achieving“enhancing the sense of gain of the people”. Such is the fundamental goal of the notion of tax reduction and fee reduction with Chinese characteristics.

Key words: tax reduction and fee reduction; tax authorities; Chinese characteristics; people’s sense of gaining