Analyses On High-New-Technology Industries About Its Reasonability And Legitimacy Of Tax Revenue Preferential Measures

High-new-technology industries have the important position and effect in entire national economy, its important invisible income is not only beneficial to drive economic growth, and also is a great source of a state revenue and expenditure. As a high added-value modern estate, high-new-technology industries play an important role in reversing our country's industrial pattern, namely "high consumption", "high contaminate" and "low appending value". All the countries in the world have commonly published a series of stimulating policy to promote the development of their high-new-technology industries, the effect of tax policy among them arise apparently, thus becoming the focal point about which experts and scholars study. Tax revenue preferential measures are association of law and policy, used as the concrete means to lighten taxation burden that peculiar taxpayer bears, also being an important problem that current taxation branch go into. The author studies broadly the relevant research results in the before, government's related policy document and various statistical data, persists in paying equal attention with theoretical analysis and empirical study. He also analyzes the preferential tax treatment towards the high-new-technology industries' reasonable and legitimate supporting instrumental means right away from angle of taxation law, and puts forward some policy suggestion which have pertinency and suit the working reality. The full text together are divided into three parts.Part I is discussed about current developing situation of the Chinese estate, then draws out the importance of developing high-new-technology industries, and lays great emphasis in analyzing the various supporting measures and schemes, together with the significance of preferential tax treatment. Preferential tax treatment is the way of fund embodied with the tax revenue support.Part II writes about theory dispute among scholars for whether preferential tax treatment is against the principle of "measuring capability levy duty ". It demonstrates mainly from angle of essence justice, as the principle of "measuring capability levy duty" is particular about essence justice. Preferential tax treatment looks like aiming at commercial efficiency, however its Purpose is to lift the overall level of national economy development, as well as for essence justice, and put forward the supporting route of taxation law value which will let our high-new-technology enterprise achieve the sustainable development. Part III analyzes the current preferential tax policy from aspect of legal system, legal provision, legislation and so on. It also points out a few problem exists in present policy, and brings forward suggestion about high-new-technology industries in our country oriented to improve and perfect its preferential tax treatment.