A Study On The Guidance Of Tax Preferential Policy In China

In recent years, the tax preference policies have developed an more and more important impact on tax competition, the different hard and soft conditions among the whole nation make it even worse to compete in the abuse of tax preference policies. Developing the eastern normative tax preference policies and promoting the fairness in tax becomes a necessary step. At present, under the background of the tax new normal, it’s necessary to comprehensively take the Tax System and the Budget Management and the tax administration into consideration, which would improve and perfect the system of tax preference. Therefore, how to seize every new opportunity to establish an moderate model that giving consideration to all regions and develop long-effect mechanism is an crucial subject.This article is divided into six parts, composed of the introduction, main body and conclusion. The first chapter, introduction part, accounted for the main research purpose, meaning of paper, literature review, researching methods of the whole paper, the article innovation and deficiencies. The second chapter mainly summarized the basic theory of tax preference, such as the concept, the development stage and the reasons of the problems. The third chapter use Regression Models to analyze the tax collection and its relevant influence factors based on the real data. The forth chapter introduces the tax competition reality of America, Germany, Switzerland and Brazil, based which to provide experience for Chinese tax competition improvement. The fifth chapter combine the theory with the positive analysis and use the foreign tax preference policies for reference to propose certain suggestions and countermeasures.