To Promote Private Economic Development Of Tax Policy

At present, the quantity of the non-state-owned economy of our country is increasing constantly, the size of the enterprises has been expanded, the economic strength is being strengthened constantly. Its economic benefits and social benefits are appearing suddenly day by day, especially in recent years, the non-state-owned economy has already become the new point of growth in our national economy and made great contribution to economic development and social stability. It's indicated that: (1) It is the important tax source of the national fiscal revenues. (2)It's the important insurance of increasing employment and stabilizing society and it has made great contribution to alleviate pressure on employment and maintain social stability. (3)The non-state-owned scientific and technological enterprises are the important strength of technological innovation. The lasting and sound development of the non-state-owned economy has great realistic significance to the development of Western Regions, the revitalization of Northeastern Old Industrial Base and the realization of the goal of constructing the well-off society in an all-round way. The 16th National Congress of Communist Party of China proposes giving full play to the individually-owned, the private and other non-public economy in promoting the economic growth, increasing employment and enlivening the market; Relaxing the entering field accurately of domestic folk capital, taking measures in such aspects as investment, financing, tax, right to use the land and foreign trade to realize the fair competition; Strengthening the supervision and management in accordance with the law, and promoting non-public economy to develop in a healthy way. The Third Plenary Session of the 16th Party Central Committee of the party proposes clearly wanting energetical development and guiding the development of non-public economy actively, too. All these show the arrival of new stage of the non-state-owned economic development. However, certain difficulty exists in the non-state-owned economic development at the present stage in our country. The non-state-owned economic development is restricted by some factors, includingrestriction on the governmental policy and some problems that the non-state-owned economy owns itself. Certainly that includes discrimination and inequity treatment in current tax policy to the non-state-owned economy, which has made the non-state-owned economy in the unfavorable position during the process of participating in market competition and hindered its development. To the difficulty faced in the non-state-owned economic development and the problems that current tax policy of our country exists in the course of promoting the non-state-owned economic development of the present stage, I think, China should set up the tax policy system of promoting the non-state-owned economic development, based on the current situation of China, combining the new round of tax systems reform, using foreign and beneficial experience for reference, and create a fair tax revenue environment for development of the non-state-owned economy.This thesis is focused on the tax policy of supporting the development of non-state-owned economy, but doesn't confined to the narrow scope of tax privilege, but has considered the restriction factors in the course of the development of non-state-owned economy at present, appropriation of tax regulation and implementation of policies and measures synthesizing.The full text divides into four parts altogether:First part analyses the position of the non-state-owned economy of our country and restrictive factor of the present stage and explains the great function in economic development and social stability of the non-state-owned economy.Second part analyses the effect of the non-state-owned economic development by tax theoretically, successively the impact on the non-state-owned economic investment, financing and technological innovation by tax.The third part expounds the tax policy used to promote the non-state-owned economic development in our country at...