The Analyse Of The Legal System Of Taxtation Preference Of China's High-Tech Industry

At the age of knowledge economy,the high-tech industry has been a vital importance to the development of China`s economy. Most of the countries in the world give taxtation preference to high-tech industry. In China,a series of taxtation preference have been estabished ,and these policies have been playing an significant role in the development of the high-tech industry indeed,but some of them have not brought good effects yet.Compared with the developed countries,we are not enough in this field, so we can study a lot from them.First of all,This thesis focuses on the study of the legal system of taxtation preference policies,then discusses the advanced lessons from some developed countries.Secondly,This thesis purposes to perfect the legal system of taxtation preference of the high-tech industry.The thesis is composed of three parts:preface,3 chapters and conclusion.Chapter 1 introduces the basic knowledge of high-tech industry and taxtation preference system in our country. Chapter 2 analyses taxtation preferences of high-tech industry,including its law concepts,legal principles,and tells the reasons to enforce these polices in our country.This chapter gives a theoretic foundation for the following parts.Chapter 3 describes the present situation of taxtation preference of high-tech industry in China,and points out the shortages and system limitaions. Meanwhile,It analyses the acts in USA,Japan,from which it sums up some advanced lessons that benefits for our industry.Then summarizes the recommendations to the perfection of the legal system of taxtation preference of high-tech industry in our country.