Research On Jining’s Implementation Of The Enterprise Income Tax Preferential Policy

Since the implementation of the new enterprise income tax law in 2008, the enterprise income tax preferential policies have been well implemented, and lots of the grass-roots tax authorities have carried on specific policy practice.With China’s economic development into the new normal, the state has launched a series of steady growth,promoting reform, structural adjustment, benefit people’s livelihood measures, and the strength and range of the enterprise income tax preferentialism will also be expanded.Under the environment of decentralization and speed efficiency, the tax authorities should promptly improve the supporting reform measures, take the initiative to deal with the preferential tax collection and administration reality pressure to ensure the implementation of preferential policies in place.The implementation of enterprise income tax preferential policy is different from the tax department’s other daily work. Whether to enjoy the preferential policies of enterprise income tax is the taxpayer’s right, rather than taxpayer’s obligations. Just like the tax payment is compulsory, the implementation of enterprise income tax preferential policy is not mandatory.Therefore, the implementation of enterprise income tax preferential policy is not simply to perform. It needs the tax department change inherent in the work of thinking, placed on the equally important position of service and management, turn the enforcement of policy into the improvement of the occasion,promote the policy implementation’s firmness and flexibility, adapt to the transformation and upgrading of the tax preferences administration, thus plays the dual functions effectively of management and service.The author combines the related theory of the enterprise income tax preferential policy; using the theoretical analysis and empirical investigation methods to analyze the current situation of Jining enterprise income tax preferential policies; focuses on the implementation of the policy to find out the problems; drew lessons from the domestic and foreign advanced experience and outstanding practices; proposes targeted measures for improvement.This paper is divided into five chapters: the introduction part expounds the researchbackground, the theoretical and practical significance, main research ideas and methods o f the article; the second part describes the concept and the related theory in details, and a nalyzes the economic effect and the theoretical basis for the implementation of the prefer ential tax; the third part introduces the present situation, measures and effectiveness of th e enterprise income tax preferential policies in Jining State Taxation Bureau, and analyze s the existing problems; the fourth part draws lessons from domestic and foreign experien ce in the implementation of the preferential tax; the fifth part, from four aspects of perfec ting the policy system, optimizing the tax service, strengthening the management system and creating pleasant atmosphere, proposes some ideas and countermeasures for perfecti ng the implementation of the enterprise income tax preferential policies in Jining.