On China Local Government Investment Tax Preferential Right Limit

Preferential tax, namely enjoy tax legislative and executive power, taxation supervision tax of the main body, according to the tax law or policy, give specific tax subject in pay tax on care or exception, in order to realize the goal of economic and social control. Preferential tax is like a double-edged sword, that can become the government economic development of beneficial assistant and if be in good, Conversely, it can be reduced to the government damage the development of social economy accomplice. Behind economic development needs of the existing tax law exists lags, preferential tax law system is insufficient, the legislative power of the tax division is not reasonable, lack of tax of executive power restriction mechanism, tax supervision is more distant daydream. These factors indirectly lead to local government tax laws and tax policy, and again the preferential tax red line down, to the sustainable development of our economy the immense effects. In order to ensure that tax preferential be in normal used, shall the local government to define the limits of unlimited line-jumping privileges tax and clear, it is of great practical significance.This paper, besides the introduction, which can be divided into five partsThe first part of the problem is put forward。Through the analysis of the local government’s investment promotion and capital introduction mess and its harm, clearly put ideas and solve the local government’s investment promotion and capital introduction of the limits of the preferential tax problem of significance.The The second part of the local government tax enjoy unlimited line-jumping privileges range. Based on the basic theory of the tax law and related principle analysis, combining foreign legislation and practice of comparison, the preferential tax of executive power from point with main body, the paper conforms to our country to enjoy tax of local government range unlimited line-jumping privileges.The third part of the local government enjoy unlimited line-jumping privileges of tax investment promotion project scope. In view of the current legislation and practice, and foreign related legislation and practice comparative study, based on the tax preferential policies and regulations, clear the local government tax of unlimited line-jumping privileges enjoyed investment promotion project scope.The fourth part of local government in investment promotion and capital introduction of unlimited line-jumping privileges enjoyed in tax taxable items range. From the preferential tax provisions in the laws and regulations of the taxes, and the performance of the practice, and puts forward the best choice in China, for local government in investment promotion, enjoy unlimited line-jumping privileges of the taxes to reasonable tax range to provide the reference.The fifth part of the local government’s investment promotion and capital introduction of unlimited line-jumping privileges enjoyed in tax rate scope. Through the analysis of the local governments in China preferential tax rate scope the existing problems and reasons, and puts forward the solution to the problem of concrete ideas and measures, give targeted thinking and Suggestions.