A Study On Tax Preferential System Of Border Trade Under The Principle Of Taxation

Border trade is an integral part of foreign trade in our country, it is also an important supplement to our country international trade. Since China’s reform and opening up, along with the deepening of economic globalization and regional economic integration, China’s border areas of foreign trade and also presented the vigorous development trend, the border region is the people’s standard of living because of the rapid development of foreign trade and obtained the very big improvement. It all comes from under the new economic situation in our country through some more effective economic stimulus to the promoting function of border trade. Visible, border trade for national economic policy of the sensitivity of the stronger. But in practice, the preferential tax rules in border trade still exist many problems to be solved. Border trade from the current preferential tax provisions of the present situation, introduced the border trade preferential tax policies has appeared, and with the Angle of the tax revenue legal principle to analyze the problems existing in border trade preferential tax policies of what is and what is the reason cf these problems. Finally, from the tax revenue legal principle as the starting point, and gradually put forward to solve the problems of border trade preferential tax policies.This article is divided into five parts on the issue.The first part is introduction, mainly introduces the current chaos in border trade preferential tax policies, the introduction of perfect the preferential tax system is the subject, the border trade and improve the system of border trade, trade tax breaks the objective necessity.The second part mainly introduces the border trade tax preferential system, in practice the actual effect, counterevidence improve border trade preferential tax system history of urgency, and embarks from the stability and operational significance improve border trade preferential tax system is positive.The third part is the problem analysis, introduced from three aspects:the first on the one hand, introduces the current situation of border trade preferential tax policy and regulations; The second aspect is pointed out that the border trade preferential tax problems that exist in the system and regulations; The third aspect is mainly combined with rich tax legal principles to the analysis on the cause of the problems mentioned in the second.The fourth part mainly stood on the tax revenue legal principle Angle according to the present problems existing in the border trade preferential tax system and regulations perfect Suggestions, mainly includes four aspects:clear tax legal principle, improve the legislative level of tax incentives, strengthening tax breaks from the aspects of holistic and systemic regulation and improve the maneuverability of the preferential tax provisions.The fifth part is conclusion. Mainly summarizes the improve border trade tax preferential legal system on the importance of border trade development, and based on the current preferential tax system and the crux of problems, from the Angle of the tax revenue legal principle of the value of the put forward relevant solving measures. Only in the clear emphasis on tax revenue legal principle of tax legislation, would help the tax law norms in the economic and social play its proper role and promote.