The Study Of The Preferential Tax Policy To Promote The Development Of Our National Economy

For a multi-ethnic country as China, developing the national economy has great significance, such as narrowing the development gap and promoting harmonious development among the regions; enhancing national unity, maintaining stability of the nation and consolidating the security of the border area. However, the status quo of China's national economic development is serious. Comparing with the development level of the whole country, its economic development level, both in speed and quality, is much lower. The absolute gap between the two continued to show expansion. The national's economy is considered as a laggard economy. However, the preferential tax policy is most widely used around the world as a main tool to support and promote economic development in laggard areas. Its main role and function is to promote and stimulate economic development.As a macro and micro lever, the tax preferential policies attract investment in laggard areas for one thing, and direct the micro-activity of enterprises for another, In order to develop the national economy, the preferential tax policies are essential in a short period of time. At present, China's national economic development is still in low-level stage which depends on the Government acts to guide the enterprises to invest. "Preferential tax policy to attract funds" did not trigger including the eastern enterprises, private and foreign investors and other non-government investment of more interest, which would accelerate the national economic development. As the context of unified tax system, comparing with the eastern region, the preferential tax policies which promote national economic development, have little advantage. At the same time, the tax policies which take directly preference as the main form have many shortcomings, such as local insufficient financial resources, difficulties for the implementation as well as a new round of unfair phenomenon of tax equality, which made people greater confusion. The preferential tax policy needed adjustment, improvement and optimization. In this view, the thesis took the economic lever controlled by the Government—tax revenue as the subject to discuss, based on the reality of China's national conditions, draw on advanced foreign experience, to optimize the construction of preferential tax policy system of promoting national economic development. The thesis includes an "introduction, and the four main parts." "Introduction" describes the paper's background and significance of topics, reviews the research achievements at home and abroad, points out the paper's methodology, analysis of the path and innovation. In this thesis, the first main part is "theory of the preferential tax policies for the national economy and its interpretation." This section sets out the meaning and character of the national economy and the form and types of preferential tax policies. The author emphasizes the importance of the national economy, and describes the preferential tax policies to promote national economic development of the theoretical basis in detail. The second main part "the contents and effect assessment of preferential tax policies for China's national economic development." This part first concludes the development of China's preferential tax policies for national economy. Then, on the basis of this content, the author makes an assessment on the effect of tax preferential policies in the development of China's national economy. The third main part "problems and cause of the preferential tax polices of China's national economic development", examines and analyzes the problems and causes of the preferential tax policies. The fourth main part "deep discussion on the tax preferential policies to promote China's national economic development" firstly concludes the western countries' preferential tax policies, draws inspiration. Then author starts from the six aspects to advise the ways of constructing preferential tax policies systems to promote the development of China's national economic system.In this thesis, there are three innovations: (l)in a policy-oriented aspect, the state should depend on the characteristics of the national economy to make a es for industry in order to promote national economic development; (2)in public policy aspect, attempt to analysis and assess the effect of the preferential tax policies from China's national economic development and then proposed "in order to develop the national economy, the state should build the system of preferential tax policies which coordinate with the policy environment and the function of the government; (3) in the operational level, bring out the system on constructing and optimizing the preferential tax policies to promote the development of national economy; (4) analysis the concepts of tax policy and preferential tax policy in public policy aspects.