A Study On The Legal System Of Preferential Tax In China

China's preferential tax system plays a decisive role in eliminating backward production capacity and guiding the development of enterprises.In the process of establishing a tax law system suitable for market economy,the preferential tax system has always been an important part of the tax law system.In accordance with the development of regional economy,China's tax preferential legal system also embodies the "lump feature",from the initial preferential tax revenue to the tax preferences of all kinds of economic development zones,and the government's policy competition is very fierce,which affects the establishment of the unified market and the fair competition mechanism in varying degrees.At the same time,there are many problems in the legal system of regional tax preferences,such as flood of contents,miscellaneous types,and "political and political problems".Therefore,the revision of the People's Republic of China enterprise income tax law in 2007 has not only unified the tax standards for the income tax of foreign enterprises,but also ended the super national treatment of foreign enterprises and foreign enterprises,and reorganized the tax preferential legal system of our country from the perspective of the rule of law and the unified tax preferential scale.The discount is changed from "lump" to "bar".On the basis of national unity,tax preferences are tilted to high and new technology enterprises,energy conservation and environmental protection enterprises,infrastructure construction enterprises and small and micro enterprises.The issue of normalization and legitimacy of tax preferences has always been a top priority in the study of tax preferences.The standardization of tax preference,first of all,is the normalization of the tax preferential legal system itself.It requires that there are legal norms in the legislative procedure and the origin of the legal system,and have strict logical relations on the system's content system.The justification of the tax preference is the concretion of the legitimacy of the tax preferential legal system.In particular,the tax preference should conform to the statutory principle of tax revenue and balance the interest relationship between the tax preferential subjects.Under the background of Taxation rule by law,the standardization and legitimacy of tax preference have higher requirements,and the system of tax preference is in line with the requirements of Taxation rule by law.The tax law has the attribute of macro regulation law.As one of the contents,the tax preferential system is specific to the economic regulation and control system,so it is more flexible than the other law systems,which will lead to the weakening of its normalization and stability.On the other hand,as a social redistribution,tax is a balanced division of social scarce resources,which needs to balance the interests of the three countries,enterprises and individuals,so as to achieve the goal of the national strong and the rich.However,these interests are intricate,interdependent and antagonistic.There are different key points and major contradictions in different historical stages.Therefore,the tax preferential legal system needs to conform to the requirements of the times,and has the mission of rationalizing the distribution of interests in different stages and protecting the interests of all parties.A comprehensive consideration of the legal system of tax preferences in China has the following problems.First of all,China's tax preferences are scattered in various tax entity laws.For example,the fourth chapter of the enterprise income tax law,fourth to sixth of the individual income tax law,fifteenth of the Provisional Regulations on value-added tax,third of the Provisional Regulations of the vehicle and ship tax,etc.,respectively stipulate the tax concessions under the various taxes,which increases the cost of the taxpayers to abide by the law and the tax revenue.The operation of the preferential legal system is impeded.Secondly,the main body of tax preferences in China is diversified.In addition to the laws and regulations formulated by the National People's Congress and the State Council,local governments have no tax preferences,but the policies and measures to make use of the tax preferential legal system are diverse,new,disorderly and lack of legal supervision.At last,there are some arbitrariness in the tax preferential legal system in our country,which is manifested in the formal documents of informal sources of tax incentives in the form of formal documents,and there are more tax language language in the content,such as "accelerated depreciation" and "inventory valuation",which deviate from the tax legalism.According to the above problems,it is proposed that the tax preferential legal system in China need to continue to adjust the structure and adjust the original normative documents to the pattern of tax preferential law.The legislative mode of tax preference legislation,tax preference hearing,public display and audit should be used to convert the tax incentives of the country,and expand the proportion of tax expenditure,introduce tax competition and so on,bring the tax incentives into the category of fiscal expenditure and reduce the revenue in tax.The loss in the process of preferential treatment and a clear distinction between legitimate tax competition and unfair tax competition,so as to balance the relationship between the legal subjects of preferential tax,as a solution to the lack of tax incentives.In addition,it points out that the Constitution does not regulate the basic issues of the distribution of financial power between the central and the local governments,the limits of the state's tax and fiscal expenditure,and the basic financial rights and obligations of the citizens,as well as the establishment of the basic law of Taxation and the principle of tax preferential legal principles.In the end,under the background of the rule of law,the standardization and justification of the tax preferential legal system will be standardized,and the fair distribute function of the social income of tax incentives will be further exerted,that is,the practice of the principle of quantitative taxation,the promotion of fair distribution and the rational drainage of the allocation of resources,and the state exerts its macro through tax incentives.To regulate the role of social resources and capital flows to support the direction of regional industrial structure upgrading.