| Tax preference is an important means of the national macro-control. Ever since the reform and opening-up, a series of preferential tax policies has been made and executed gradually in China, which has played an important role in the optimization of resource allocation, promotion of regional economic development, upgrading of the industrial structure and further environmental protection. However, there are still substandard problems in the formulation, execution and supervision of the policies, which cause many negative effects such as tax lass, harmful competition between governments, weak enterprises competition and intense tax contradictions. The reasons here are that these policies have not been legalized in form and the tilt-oriented policies lead to unbalanced interests among different subjects of taxation in substance. The supplementary and coordinating effects of the principles of taxation equity and efficiency should also be paid attention to while policies of tax preference are examined by the principle of Legalism of Tax Revenue. Therefore, it is an important way to normalize the policies in our country to coordinate benefits from the policies and improve the operation mechanism for tax preference.The paper is composed of five parts other than the introduction part.In the first part, starting from the current situation of preferential tax policies in China, the paper listed some abnormal phenomena including policy-related formation anomie, disordered execution and lack of effective supervision mechanism, and then analyzed the resultant negative effects such as tax lass, harmful tax competition between governments, weak enterprises competition and intense tax contradictions, thus disclosing the non-standard issues related to preferential tax policies in China.In the second part, causes of these non-standard issues were analyzed from the form and substance of the policies. As for the form, the main cause is that these policies have not been legalized, and in spite of a low-level legislation, they remain unsustainable and hard to be systematized; and as for the substance, the tilt-oriented policies lead to unbalanced interests among different subjects of taxation, including unbalanced interests between the nation and taxpayers, among different taxpayers, and among governments.In the third part, the policies were examined from the perspective of the principle of legislative taxation. Taxation elements legalism serves as an important criterion to decide whether the policies are legal or not, the principle of element explicitness serves as an important reference for the certainty of policies, the principle of collection by law serves as a procedure baseline to inspect the stability of policies.In the fourth part, it was mainly about promoting the legalization process of policies of tax preference from the perspective of supplement and application of the principle of law-based taxation, which took the principles of equity and efficiency of taxation as supplements, weighed the equity under the policies between different subjects of taxation based on the principle of taxation equity, stressed the conjunction between the principle of economy and efficiency of taxation and the policies of tax preference under the principle of taxation efficiency so as to balance the interests and ease the conflicts brought by the policies.In the fifth part, some suggestions were put forward to normalize the policies of tax preference from the statutory taxation perspective. The Legalism of Tax Revenue principle is taken as a criterion and more importance is attached to the guiding function of the principles of equity and efficiency of taxation. On the one hand, we should ensure the balance of interests in the tax preference through tax expenditures, allotment of taxation right infringement and the competition order of tax preference.; on the other hand, we should follow the principle of rule of law, adopt preferential tax policies and build and execute applicable monitoring mechanism... |
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