Viewing The Legalization Of The Tax Incentives In China Based On The Tax Relie Of The Vehicle Purchase

Tax incentive is basic principles of the tax law and regulations,which will reduce cost to some taxpayers.It is an important part of a country’s tax system.It is the one of the important role that the tax preferences promote economy development of harmonious and adjust social distribution.The tax incentive has been difficult to adapt to the requirements of the development of tax law in China,which give priority to policy-based measures.This artcle has presented the perfecting the legislation of tax on the premise of accepting preferential tax authorized legislation.It should improve preferential tax legislation by including in the Consititution.On the other hand,it should take tax preference legally by the principle,subject and form of tax credit explanation,which ensure to chieve the goal of the preferential tax legally In principle.The competent tax departments under the State Council shall Be in charge of the administration of tax collection for the whole country,which should faithfully perfor their duties according to law and legality.At the same time,we should establish and improve the mechanism of responsibility and tax preferential management system for tax incentives,and realize the dynamic management of tax incentives.