| The preferential tax policy is a means of tax leverage to regulate economic activity for many countries. It is help for the country to alleviate the burden on enterprises, attracting foreign investment, narrowing the gap between rich and poor, adjusting the industrial structure for purposes such as a basic economic policy. In Ningxia, an important strategic period is set to open economic Experimental Zone, and explore the "first tax preferential policies to try to" spirit is particularly important. This paper is based on the above background to research. Firstly, this paper summarizes the tax policy of our country, through data analysis to understand the whole of our tax policy implementation, using cointegration analysis method to illustrate the relationship between tax revenue and economic growth, China’s macro tax burden and economic growth rate. Secondly, based on the development of the western region, ethnic autonomy and Yinchuan Comprehensive Bonded Zone perspective of Ningxia current tax preferential policies, and the reduction of the implementation are described. Once again, the tax revenue and economic growth in Ningxia, the relationship between macro tax burden and economic growth by using cointegration analysis method, and compared with the national situation, expounds the effect of preferential tax policy brings to Ningxia economic aspects, and find the shortcomings of the existing preferential tax policies. Finally, aiming at the deficiency of current tax preferential policies Ningxia has put forward a series of policy suggestions in line with the times. |
