Abstract: Tax reduction and fee reduction are important driving forces for market vitality and economic structure transformation and upgrading, and important strategic arrangements to ensure the sustainable and healthy development of China's economy. During his work in Fujian, Xi Jinping formed a forward-looking thought of tax reduction and fee reduction, which became an important theoretical source of his socialist economic thought with Chinese characteristics in the new era. These thoughts guided the practice of tax and fee reduction at that time and achieved good results. Xi Jinping's thoughts on tax and fee reduction have great significance for the current tax and fee reduction decision, which is mainly reflected in the following aspects:reducing taxes and fees for enterprises is to conserve tax base,and is a strategy to stabilize and promote China's economic development, and "taking less" is the premise of the guidelines for work related to "agriculture,countryside and farmers". In order to achieve the basic balance between government revenue and expenditure, there are still some key issues to be resolved in tax and fee reduction. Only by resolving these key issues can the policy of tax and fee reduction be promoted more successfully.

Key words: Fujian, regional economy, tax and fee reduction, tax structure, reform of the fiscal and taxation systems