The Research On Incentive Rules Of The Tax Law

Standardizing the use of tax incentives,achieving revenue legalism,is an important part of today’s major tax reform in the developing world. The 3rd Plenary Session of 18 th CPC Central Committee requires further improve China’s tax system, and stresses that science and taxation system is to optimize the allocation of resources, maintaining market unity, promote social equity and achieve important institutional guarantee stability of the state. Traditional tax theory emphasizes the tax law of punitive function, advocates to use tax law to regulate the illegal economic behavior, punish various tax violations in order to safeguard the interests of national taxation. The modern tax theory tends to advocate the tax law of incentive function, advocates actively use tax law incentive rules to guide the nationals and companies of economic behavior,promote the rational adjustment of industrial structure,optimize the allocation of resources, reform the tax system.Consummating the tax law of incentive rules,building a comprehensive the tax law of system of incentive rules, is the premise and foundation of making the tax law of incentive function effectively play, is an important guarantee for achieving the tax law of incentive function.This paper is divided into four parts except the introduction and conclusion:The first part is "the basic theory of incentive rules in tax law". This part of the incentive to management rules as a starting point, educe to incentive rules of the tax law,and focuses on the economic effects of tax law incentive rules. Meanwhile, analyzes the basic principles of tax law incentive rules that should be followed, including tax incentives legal principle, the principle of fairness of tax incentives, tax incentives efficiency principle.The second part is “the operating mechanism of incentive rules of the tax law”. This section first explains the basic operating mechanism tax incentive rules. Secondly, analysis detailly the theoretical and practical foundation of the operating mechanism of incentive rules of the tax law. The former includes legal and benefits and the costs and benefits, the latter the perspective of outside and within sight are discussed.The third part is " the defect analysis of incentive rules applicable in china’s tax law". Firstly, from the theoretical level, analysis of incentive rules of the tax law has the problem of lack of system and innovative. Secondly, from a macro-level system, analysis of incentive rules of the tax law has the problem of lack of uniform legal incentive texts, reasonable legal incentives range, comprehensive legal incentive provisions. Again, from the level of independence, analysis of incentive rules of the tax law has the problem of lack of independent law enforcement body and enforcement procedures. Finally, from relief program level, analysis of incentive rules of the tax law has the problem of lack of professional administrative remedy procedures and judicial relief program.The fourth part is " The exploration of concrete improve path of incentive rules in china’s tax law". In this section against defects in the third part points out, propose rationalization of the perfect proposal from four aspects. These include: firstly, enhance system and innovation of Incentive rules theory of the tax law; secondly, improve normalization of legal incentive system of incentive rules of the tax law; thirdly, advance independence of the process of the implementation of incentive rules of the tax law; fourthly, strengthen professionalism of relief program of incentive rules of the tax law.