Research On The Legal System Of The Tax Preferences Of The Third Distribution

Since the market economy system has been established in China, the first distribution which shaped bythe market has become the first distribution of national income and resources. And in order to overcome theshortcomings of marketing as well as prevent the government failure, the secondary distribution whichbased on the finance and taxation system was established. However, the market itself has the shortcomingof unfair distribution and the government intervention is not always adding the social overall benefits.Therefore, to make up the shortcomings of first and secondary distributions, the third distribution emerges.It efficiently solves the problems of social distribution which the market and government fail to cover.This paper focus on how to overcome the shortcomings of the first and secondary distributions withthe third distribution and how to make the third distribution which currently is a economic concept coveredby the law to help it play a role in income and resources fail distribution and solve the receivers’ problems.In addition to preface, the thesis includes seven parts.The first part is the preface. It mainly discussed the following questions. Can the third distribution, aneconomic concept, be covered by the law? How to define the third distribution? What is the influence itwill bring to the legislation and current related legal concept? And what’s the significance to the text foradopting the phrase of the third distribution. The research direction, theory and practical significance of thispaper were presented by answering those questions.In the second part, the third distribution was defined according to its development history and criticalanalyzing related concepts. China has divided the third distribution development into three stages: theinitial stage, formation stage and current perfecting stage. The openness character of the third distributionin China was presented in this part. Such character laid the foundation for the following parts to choose theway of development during referring international experience. Moreover, the specific meaning of the thirddistribution in the legal sense was in-depth analyzed. It helps to further discuss the influence factor at nextpart.The third part mainly explained the influence factors of the third distribution. The specific influencewas analyzed according to the research results of economics, ethics and psychology all over the world.Among them, the influences made by the law, especially the tax law, were specifically explained. The results showed that the tax law could promote the third distribution to a great extend.In the fourth part, the comparative analysis was used to study United State’s preferential tax systemwhich correspond with its social reality and shaped by its positive incentive type of charity. The resultshowed that such system should not be adopted by China since there’s no fixed model for third distributionof income in China. The charity system in Japan, developed from the reverse structure of its government,might be a good choice for Chinese charity for which is still at its primary stage and pursues a charitysystem with Chinese characters. German charity system which is more like the reverse structure and itsettle down its preferential tax system through take the beneficiaries’ needs into consideration. Suchmethod is also a good choice for China since the deficiency of per capital resources in China. And this partalso anglicized the marketing of charity systems in Hong Kong and Taiwan. Such method right now is nota good choice for China while might be adopted in the future.In the fifth part, the thesis firstly presented the necessarily of reverse structure for the third distributionof income in China by studying the emerging time, the current situation of the third distribution and thedomestic and overseas experience. And then the definition of reverse system method was explained.The sixth part, the central part, analyzed the shortcomings from the current preferential tax policies ofincome tax, circulation tax, property tax, action tax and resource tax. And considering the value and profit,it also provided the suggestion for improvement.The seventh part is the summary of this study and represented the theme.