An Analysis Of Preferential Tax Policies In Ethnic Minority Town From The Perspective School Of Management

The ethnic township of China is established in small places where ethnic minorities live,where that do not have the conditions of the system of regional autonomy for ethnicminorities. The ethnic township is a township regime, in which the internal affairs areadministered by the ethnic minorities themselves. The ethnic township is an important meanto solve the scattered and mixed ethnic problems, it is a supplementary of the system ofregional autonomy for ethnic minorities. Because of natural, historical, cultural andinstitutional factors, the economy of the most ethnic townships is relatively backward. Inorder to promote economic and social development of the ethnic township, to promote thepeople’s living standard improvement, to achieve common development and prosperity of thepeople of all ethnic groups, the country has issued a series of preferential policies for specialcare, in order to help ethnic township to become rich quickly.In the various preferential policies, preferential tax policy is a very important content.Preferential tax policy is a method to adjust economy by the government, it is a sovereignstate to achieve certain social political or economic purposes, through the development of tiltof the tax laws and regulations, policy to exempt or reduce the economic results of the taxburden behavior. Preferential tax policy is not only the main lever of improving theinvestment environment and guiding the flow of funds, but also an important mean topromote the coordinated development of regional economy. Preferential tax policy plays animportant role in promoting the economic and social development of the ethnic townships.The rapid development of the economy and society of the ethnic townships depend onpreferential tax policy.The preferential tax policies for the ethnic townships are many aspects and changing, ithas experienced three stages of evolution: the first stage is the preferential tax policies beforethe western development drive; the second stage is the preferential tax policies during thewestern development drive; the third stage is the preferential tax policies after the new taxlaw. Because of differing from the general township regimes, the ethnic townships enjoypreferential tax policies given by local government, in addition to enjoy the preferential taxpolicies given by the country.The preferential tax policies for the ethnic townships have stimulated the developmentof the economy and society. The study of the preferential tax policies for Jinling town inShandong province shows that the preferential tax policies the following effects: firstly,promote the enterprises develop rapidly; secondly, promoting the upgrading of the industrialstructure; thirdly, promote the development of society.The preferential tax policies for the ethnic townships also have many deficiencies. Themain deficiencies are as follows: the first, policies changes too frequently, are lack of legalstability; the second, the most policies have been abolished; the third, the most policies aredirect preferential, indirect preferential are rare; the fourth, the preferential tax policies for theethnic townships are lack of legal protection; the fifth, the preferential tax policies for theethnic townships do not coordinate with the regional economic policies.The author believe that the following aspects should be taken seriously in order to improve the preferential tax policies for the ethnic townships. The first, set up laws andregulations for the preferential tax policies; the second, increase the income tax threshold inthe ethnic township; the third, just the means of the preferential tax policies for the ethnictownships, using” direct and indirect preferential tax policies develop simultaneously, andexpand the indirect preferential tax policies”.