The Influence Of The Tax Preference Policy To Chongqing's Economy Development

The tax preference is government given specially object of taxation, area and taxpayer tax incentives or favorable regulations by the form of law as per general aim of economic, political and social development at stated periods. That is to say the tax preference is a preference clause to some activity, some assets, some form of organization and some form of financing stipulated in the tax law. Such to subtract expenses from activity of research and development, and to accelerate depreciation of capital etc. It is obvious that tax preference is a special tool of adjusting society and economy, also is the most important content of taxation policy. A report about tax preference in 1995, the OECD affirmed that the tax preference promote the beneficiary countries in economic and social, at the same time it point that tax preference bring bad influence, especially the developing countries' overfull tax preference concerning foreign parties bring on malignant tax competition and make against the development and tranquilization of the world economy. So we suggest that the developing countries abolish tax preference policy concerning foreign parties. At the same time, our country have actualized a great deal of tax preference since reform and opening. As plenty of tax preference and problem, more and more practical man and theoretician ask for adjusting current tax preference policy. While to it' s function and reform' s direction, nobody decide which is right. Some people even suggest to abolish it The controversy has influenced the government' s choice of macroeconomic control. So the right knowledge to the effect and...