Legal Analysis Of Tax Preference Policy Cleaning In China

On November 27,2014,the state council issued a notice “a notice on clearing and specification of tax preferential policies”,and it required to carry out the preferential tax basic principles,improve the system of tax law,and manage of the preferential tax policy in our country in accordance with the law and specification.The notice provides a normative guidance for cleaning of our current preferential tax policy and formulation other preferential tax policy.The existing legislation in our country lacked normative legal basis for the preferential tax policies,our country tax legislation must establish the preferential tax legal principle in a hurry.In the construction of our country's economy,preferential tax policies play a guiding function for the development of market economy,but as a result of the preferential tax policies in our country almost were in a state of "law has no clear stipulation",so that the current preferential tax policies of our country have been as regional policies,such as excessive content,form,type and conflicting policies from different departments.Since China's reform and opening up,for realization the purpose of effective regulation and control of the national economic and social,and meeting the requirements of national foreign investment and encouraging economic development,our country carry out multiple combing and specification for national tax legislation,and also adjust the preferential tax policies,but the preferential tax policy of our country still had relatively obvious problems,and these received extensive attention from all walks of life.Cleaning of Chinese tax policy shall follow the basic principle of adhere to legal,justice,proportion.In practice,the state council should as the main body in the cleaning;the main body should be legal guarantee body.Under the leading of the state council,each department cooperated;distinguish treatment of different policies;setting a deadline and policy transition as cleaning methods,ensure the cleaning work is scientific,feasible and effective.During the cleaning:Clearing object,procedures,standards,and basic methods,coordination of division of labor,and clean up according to the evaluation results,finally making sure the cleaning program implementation under the rule of law.In addition to the program of cleaning up itself need to undertake the corresponding legal regulation,the cleanup of subsequent legal issues also need to be further clarified,such as through a legal way to develop and expand the subsequent tax preferential policies;perfect the preferential tax legal system by the science way;and set up preferential tax legislative procedure mode of special system,such as the tax breaks out and evaluation system,preferential tax subject supervision and evaluation system,the public and report system of preferential tax,and so on.Strengthen tax preferential legal system concretely through the implementation of the preferential tax basic principles,equilibrium the interests of all parties.