The Research Of Tax Equity Principle And Preferential Tax Principle

Tax fair principle is the basic principle of tax principle of, It is to point to have the same ability to pay peopleaccept the same tax, As long as the ability to pay the same will have to accept the same tax, Did not consider theexternal environment, personal ability, regional differences, social factors, etc., thus caused the social and the gapbetween rich and poor increasing phenomenon. In order to change this kind of phenomenon, countriessuccessively promulgated the preferential tax policy, preferential tax policy will become a national economicregulation and control of an important means.But, all things are not perfect, Can only make it perfect. Tax preferential policies play in economic regulationfunction can also occur all kinds of problems, as well as the rapid development of the obstacles. The author usemarxism materialistic dialectics point of view the tax fair principle and tax preferential policies.This article from the four aspects research: The first chapter: this paper introduces the principle of fairness inChina tax the connotation, classification, basic requirements and criteria; The second chapter from the taxpreferential policies in China, the connotation of the existing preferential tax policy, function, carry out theresearch way; In the third chapter, as the focus of this chapter, the main research tax preferential policy on theinfluence of the tax fair principle, function, preferential tax are reasonable and proper, legality, and now our taxpreferential policies which problems still exist; The fourth chapter mainly from improve tax preferencecountermeasures, preferential tax and the tax fair principle how to better coexist, the tax fair principle andpreferential tax future development orientation and so on three aspects to solve the problems between them, Aftermaking scientific so as to provide theoretical basis for the preferential tax policy, to realize the preferential tax andtax fair reasonable coexist, the greatest degree to realize the balance of the social and public interests and thesubstantial fairness.