The Investigation Report On Tax Incentives For Enterprises In The Economic And Technological Development Zones Of A City

In the market economy countries,the preferential tax policy is an important component of the national macro control,it guides companies,individuals and other taxpayers to make changes in the direction expected of the policy through regional preferential tax policy.Implementation of the preferential tax policy has the vital significance,such as lowing corporate tax burden,promoting the competitiveness of the enterprises,cultivating enterprise independent innovation ability,speeding up the development of enterprises of the key advantages and promoting upgrading of the industrial structure.Furthermore,tax incentives can promote regional economic development,vigorously promote the growth of China's economy,and promote employment and re-employment.However,under the background that carrying out national regional economic development strategy and the tax system gives local government more economic autonomy,preferential tax policy as the once engine of reform has gradually saturated has deviated from initial policy objective trend.The current preferential tax policies in China is mainly characterized by regional preferential tax policies,especially the problem of abuse of regional preferential policies,for example,local governments in economic competition activities has ignored the decisive role of market to form a vicious competition and preferential policies become the main methods of the taxpayer evade taxes,governments at all levels chasing performance and investment promotion and capital introduction in disguised forms.When the central government has emphasized on again and again and the local "tax preferential war" that the local tax unfair competition become more and more serious "anomies",how to use the rule of law to deepen reform and promote development and how to realize the "Chinese dream" is worth pondering.In order to standardize the preferential tax policy formulation and to maintain stability and development of preferential tax policy,it's necessary to combine theory and actual to make the tax system to better promote the formation of market order that economic transition required for under the new normal economic background.