Research On The System Of Tax Preference Under The Background Of Universal Benefit

Tax incentives are a certain degree of exemption from taxpayers' taxation.Usually,tax incentives are used to achieve the goals that the state encourages and supports.Tax incentives have become an indispensable part of the overall tax system.In today's society,tax incentives have penetrated into various fields and have virtually influenced the economic and social development.Since tax incentives cover a wide range,their complexity and diversity also play an important role in improving the social economy.Traditional tax incentives emphasize the encouragement of care and often neglect the consideration of fair taxation.There is no preferential treatment for foreign-funded enterprises,no internal competition,and violate the principle of national treatment.The preferential treatment for individual companies and regions also has the principle of fair taxation.In recent years,in pursuit of the concept of fair taxation,the implementation targets of China's tax preferential policies have undergone great changes.It is now shifting from paying attention to the preferences of individual taxpayers to the preferences of the entire industry,from the partial regional preferences to the overall preferential ones.Pragmatism characteristics.Therefore,the promotion of inclusive preferential tax benefits is the major trend of development.The evolution of China's tax preferential policies has undergone drastic changes.From the traditional planned economy period to the great leap of the socialist market economy,tax preferential policies have undergone major changes like the taxation system.At present,there are many forms of tax incentives and their impact is extensive,but there are also many problems in the implementation process.Therefore,in-depth analysis and research on the evolution of China's tax preferential policies and the problems existing in the reality are conducive to the continuous improvement of tax incentives.This article takes the tax preferential policy as the research object,analyzes the current China's tax preferential policy system and its main problems,and points out that there are some problems such as the large scope of benefits,the statutory needs to be strengthened,and the time limit too short.On the basis of learning from foreign preferential taxation policies and implementation,we propose countermeasures and suggestions for solving the aforementioned problems,with a view to providing decision support for the formulation and implementation of tax incentives in China,strengthening the effect of government macroeconomic regulation and control,and promoting economic development and society.harmonious.