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An Research On The Incentive Function Of Fiscal Law

Posted on:2016-03-04Degree:MasterType:Thesis
Country:ChinaCandidate:Q H WuFull Text:PDF
GTID:2296330461458934Subject:Economic Law
Abstract/Summary:PDF Full Text Request
China has been implementing the Reform and Opening-up Policy from 1978, and fulfilling Socialist Market Economy from 1992. After 30 years development, our China’s GDP grows to the second place in the world from the last but one. However, economy development is just part of social development. The Chinese characteristic socialist market economy is a system which lays emphasis on economy development, and constantly satisfy people’s public demand, narrow the gap between rich and poor at the same time. All these are closely associated with fiscal law incentive.In fact, our country was one of the earliest countries who carry out the incentive fiscal law. According to our historical records, as early as in XIA dynasty, they have developed their own fiscal incentive laws to reward their soldiers. Then in thousand of years hereafter, in order to stable their domination, the emperor of various dynasties have set up rules in law to stimulate agriculture. In fact,although the fiscal incentive law first appeared in our country, but its development has lagged behind the western countries. In recent years, after looking into the fiscal law of some developed countries, our scholars found that there are many fiscal incentive terms in their fiscal law. They are trying to combine the incentive theory and fiscal law together, and to set up a relatively well-developed incentive law, so as to strengthen the function that fiscal law makes to society and economyAccording to the author, from the existing law in our country, there are 9 uints with the incentive words such as "support" and "promote" as its title. Many of them take "to promote sustainable economic and social development" as their goal. Moreover, there are specific "fiscal incentive law" or "fiscal incentive law’s sections” in them. However, our fiscal laws are more substantive provisions but less procedural rules as a whole. To fulfill the incentive function of fiscal law relies on the guidance of various of procedural rules. The fact that lacking in procedural rules will affect its implementation in some extent. So China needs to further accelerate the legislation and fulfillment of finance law, so as to achieve a better incentive function.Except for the foreword and peroration, this paper could be divided into four major parts:The first part is the general theory of fiscal law incentive.It outlines the incentive function of fiscal law, summarize its value target and five methods to performance it, finally present the relevant rule concerning fiscal incentive in the constitution law to prove strong evidence for its existence.The second part is the present situation and deficiencies of our country’s fiscal incentive method. It states from the five specific incentive model, sorts out the specific rules for fiscal incentive law by using charts, then further analyze their implementation. Finally, it concludes the lackness of incentive function of fiscal law.The third part mainly examines on the foreign Fiscal incentive laws and regulations. First, introduce the legislation and implementation of fiscal incentive law in the USA, Japan, United Kingdom ect. Second, summarize their common characteristics. Finally, give an example for the better fulfillment of fiscal incentive law.The forth part is about the certain methods to fulfill fiscal incentive law. There are three methods, to improve its legislation, to strengthen its implementation, and to increase its interaction between departments.
Keywords/Search Tags:fiscal law incentive, fiscal subsidy, financial support, financial reward, tax incentive, government procurement
PDF Full Text Request
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