Research On The Legal System Of Tax Incentives

By the end of the1970s, China has built up the basic state policy of reform and opening up. Since then, the government gradually formulated and implemented a series of tax preferential legal systems. Those tax preferential legal systems have played a notable and particularly important role in pursuing the reform and opening up policy and flourished the commodity and market economy comprehensively. By affirming those positive contributions they made, we are not saying tax preferential legal systems are nothing but perfect. Indeed, as a special device to economy adjustment and control, those preferential systems have limitations undoubtedly.Improving China’s tax preferential legal systems, to foster strengths and circumvent weaknesses, has became an exclusive requirement to lead our country’s economic systems in-depth levels of development. In the field of tax, legalization and neutralization are the basic requirements. But holding too many non-standard tax preferential legal systems basically go against those two requirements. Therefore, in order to improve and perfect China’s tax preferential legal systems, the basic principle is to ensure we are making the effort on legalize and neutralize those systems.Indeed, reasonable and modest tax incentives are necessary, however, when we take a hard look at this issue, it’s also easy to find out that many of its contents is not only out of touch with the practical situation of our country gradually, but also deviate from the wave of the worldwide reform of tax legal system. Therefore, in order to eliminate the drawbacks, a serious research and analysis of the legal system of tax incentives is a major issue for us.The normative analysis and Empirical Analysis Methods are used in the dissertation to conduct a comprehensive and systematical research of the basic theory, present situation, improving measures for the inadequacy of the tax incentive in China. This dissertation starts to analyze from the aspect of the connotation of tax incentives and propose the tax incentives composition and effect problem. Subsequently, the current legal system of the tax incentives is also discussed in this article, which including the review of the formulating background of the tax incentives legal system, making a comment of the Chinese tax incentives’legal system focusing on its existed problems and propose an appropriate measure combined with practical significance of china.