Qingzhou Economic Development Zone, The Preferential Tax Policy Research

Economic Development Zone as an "experimental field" of the regional economicdevelopment, many countries in the world share famous cases of them. Economic DevelopmentZone has got many national attention, in the region which can be different from other regions ofthe system, to ensure the good facilities and systems, by virtue of technology, industrial base,promote the regional economy, industry, the rapid development of society.Since the establishment of Economic Development Zone, after several decades hasdeveloped a considerable scale, especially after the reform and opening policy. The developmentzone of preferential policies to attract capital, introduced advanced technology, managementexperience, has made great contributions in many aspects, promote the adjustment of industrialstructure, regional trade to promote the employment. Recently, with the implementation ofvarious policies and changes in the global economic environment and area, our nationaleconomic development zone with hitherto unknown development. But the current status of theeconomic development zone in the region, there are still some shortcomings and problems to besolved, especially in tax policy, tax policy, such as opaque, lack of normative caused by lowefficiency, preferential tax policy also caused the development of ethnic economy is not balanced,has brought great losses to the economic development zone. Therefore, from the sustainabledevelopment of the regional economy point of view, research on tax policy plays an importantrole in the economic development zone.Shandong Province Economic Development Zone since the suggestion since, already hasmore than150various types of economic development zone. this study takes Qingzhou city asan example, the economic development zone in Shandong Province, the influence of the area ofpreferential tax policies for the enterprises in the area, the characteristics of tax policy and theexisting problems, finally puts forward management suggestions aiming at the existing problems.The study concluded that: objective within the development zone of preferential tax policy is toattract foreign investment, the focus is on the support of high-tech industry, characteristic is thebasis of preferential tax policies for the industrial structure, tax incentives and direct and indirectbenefits. The existence of tax policy in Economic Development Zone, the main problems:management responsibility is not clear. Future in tax policy should adopt policies should be clear:tax policy, tax preferential management responsibility, to high-tech industry taxation policyshould be tilted to the national economy, at the same time, employment, social services only.