The Research On The Legal Of Taxation Preference Of China's High-Tech Industry

Under the background of upgrading industry structure,promoting economic structure transformation,it's necessary to take a series of effective control measures to development high-tech industry.Tax preference is one of the effective ways to implement government macro-control,and it directly reflects the point of government policy goals.Through the implementation of tax preference,we can incentive the independent innovation,guide social investment,and adjust the industry structure,etc.However,there are still many problems existing in this area.Around the topic,this thesis mainly includes the following five parts:The first part is an introduction,which mainly elaborates the background,meaning,research goals of this thesis.The second part is the overview of high-tech industrial and tax preference.Based on the research of high-tech industry's and tax preference's concept,development,this part reveals the deep relationship between them.Especially using the tax and economic basic theory analyze the importance and necessity of boosting the development of high-tech industry by implementing tax preference,such as market failure theory,externality theory.The third part is about the current situation and existing problems of high-tech industry tax preference legal system of our country.This part elaborates the source of law,the cognizance of the high-tech enterprises and main tax preference content.Then it points out the problems which include legal less rigid,imperfect policies to promote emerging industries,not perfect management mechanism,and unscientific preference measures.The fourth part discuses tax incentives of foreign developed countries which including the United States,German,Japan,and South Korea.It comes to conclusion that we can solve the problems by improving the legislative level of its related,optimizing the supporting mechanism,carrying out the basic tax principle,and so on.The fifth part discusses the variety of ways to perfect measures of tax preference.According to the analysis of existing problems and based on the useful experience learned from foreign countries,this part hope to perfect the tax preference legal system of high-tech industry and promote the development of the high-tech industry.