Analysis Of Effects Of The Enterprise Income Tax Incentive Policy For Pingtan

The opening and development of pingtan is a major decision made by the CPC central committee and the state council.In 2011,the general development plan of pingtan comprehensive experimental area,approved by the state council,clearly defined pingtan construction as a common home for compatriots on both sides of the straits to build,pilot and scientific development.But pingtan has long been in the front of the Taiwan sea defense,the economic development foundation is weak,the industry supporting conditions are not enough to be outstanding.In order to speed up the pingtan economic and social development and promote the transformation and upgrading of industry,the central government has issued a series of preferential policies to support the development of pingtan,among which the corporate income tax preferential policy is one of the most extensive and preferential policies in various tax policies.The policy regulation,in pingtan comprehensive experimental area,and the main business of the enterprise belongs to the industrial project specified in pingtan enterprise income tax preference catalogue,the enterprise income tax at a reduced tax rate of fifteen percent,the policy of opening to January 1,2014 to December 31,2020.So far,the policy has been implemented for more than three years,but the overall effect of the policy is not significant.To better play to the policy effect,service for development and construction of pingtan,this paper analyzes and evaluates the implementation of policy by adopting the public policy analysis method,discusses the possible problems in policy design and application,and puts forward some Suggestions.Based on the theory of public policy analysis and tax incentives theory as a guide,using the method of public policy assessment,the paper analyzes the influence of enterprise investment,tax revenue and industrial structure before and after the implementation of the policy,found that the tax amount rapidly growth of carrying out the policy and tax contribution continued ascension,upgrading the industrial structure and so on positive effect,but at the same time there is benefit from enterprise limited,benefiting industry is concentrated,etc.;Participants judgment method,the public policy evaluation method based on the 206 enterprises to carry out the questionnaire,analysis of policy evaluation,found that most enterprises difficult to enjoy the policy for various reasons.In the comprehensive analysis of policy,on the basis of the overall effect and micro effect,found that the policy is not used in place,not enough comprehensive range of support,policy advantage is not obvious,the existing enterprise hard to enjoy such issues.In order to give full play to the policy effect,this paper puts forward Suggestions from three aspects:policy,perfect policy,and optimizing supporting condition.First of all,it is better to use policies from the aspects of policy comparative advantage,the establishment of preferential industry recognition guidelines,assistance in tax planning,the use of policies and radiation effects,and the enhancement of policies and publicity.Second,we should improve policy from the aspects of expanding policy support scope,expanding policy enjoyment conditions and extending policy implementation.Finally,we can strengthening human resources construction,speeding up infrastructure construction and coordinating regional industrial development.