Law Thinking On Tax Incentives Rights

With the development of the times, China has paid more attention on the protection ofthe rights of taxpayers. As one of the many taxpayers’ rights, it is extremely important how toprotect the taxpayers’ tax preferential right. However, not only in the depth and breadth of therights, but also the legal system of taxpayer’s tax preferential right efforts still seems quiteweak, which needs to be enhanced. And it is rarely discussed the taxpayers’ tax preferentialright in basic legal theory. Therefore, starting from the basic theory of the taxpayer’s taxpreferential right, basing on Chinese conditions, learning from outstanding legislativeexperience from western countries, this thesis will try to present some views on legislationand perfection of Chinese taxpayers’ tax preferential rights, which has just started. This thesisconsists of the following four parts.The first part, grounding theory, and starting from the basic concepts of the taxpreferential right, conducts a comprehensive legal analysis of the tax preferential right in theview of the basic theory of law. And from which, it spy the origin, value and function oftaxpayers’ tax preferential rights.The second part, with reality, and according to the actual situation of our country at thepresent stage, analyses the barriers to progress of the tax preferential rights will beRationalization. In which, it focus in the lack of legal doctrine, fairness and justice, the rightsof taxpayers’ protectionism, and attempts to analyze the reasons for these barriers.The third part, opening mind, discusses the implementation of tax preferential right inforeign countries. It is aimed at the obstacles against tax preferential rights, and legal doctrine,fairness and justice, the rights of taxpayers’ protectionism in foreign countries are introducedto learn from their experiences, lessons.The forth part, returning to national conditions, reflects on dislocation and thedeficiencies in the system of legal doctrine, fairness and justice, the rights of taxpayers’protectionism. Learn from foreign experience, and explore the local taxpayer protection of thetax preference right, which should be appropriate in the circumstances.