Research On Preferential Taxation Effect Based On The Implicit Taxation

Tax preferential policies is the states effective means to adjust economy, the country guides the taxpayer's economic activities policies towards the direction of national macro industrial good works through the tax preferential. In the process of enterprise production, managements use the preferential tax policy to adjust economic activities in the tax planning process in order to achieve the goal of enterprise's profit maximization. Because the preferential tax triggers the implicit tax, implicit tax played a certain role of offset on the preferential tax. So implicit tax must be considered to study the effect of tax revenue from the point of view of the enterprise or the country.According to the theory of implicit taxation, in completely competitive market, the preferential tax asset's pretax returns are lower than the tax preferential tax asset's, the difference between them is implicit taxes. The passage is based on the research of the preferential taxation from the perspective of the recessive taxation to analysis the effect to the preferential taxation. In the complete competitional market, the enterprises take on the whole recessive taxation, without enjoying the benefits from the preferential taxation. The subsidies from the government accelerate the development of the whole industry and improve the welfare. In the non-complete competitional market, the effect from the recessive to the preferential taxation is different, because of the transactional cost. This passage is to analyses the effects to the preferential taxation from the recessive taxation perceptually, and it also researches the effect of recessive taxation to the taxational burden, and to the decision of raising money in the enterprises. And in the macro fact through the effect of the recessive taxation to the preferential taxation, we should consider the phenomenon of structure and competition in different industries so as to erect the taxation policy connecting to the industry, the structure and the technology.