Imbalance And Correction Of Preferential Tax Benefits

The low level of tax preference legislation and the multifarious and disorderly legal norms conflict with the basic principles of the constitution.Everyone is equal before the law,each taxpayer also should match the tax burden on taxable capacity,the implementation of the preferential tax breaks the quantity can taxation principles of equality,fairness,but tax incentives and preferential tax based on encouragement or care for some taxpayers,reduce the tax burden,and tax breaks in the realization of tax fairness and equality of human contribution,so required by the preferential taxation constitutionality of fairness,and concrete analysis.The implementation of tax incentives must sacrifice the interests of some taxpayers.Therefore,whether tax incentives conform to the principle of human rights protection and the principle of proportionality,with the minimum damage and the maximum benefit,becomes the basis for the legitimacy of tax incentives.Tax preference is a kind of fiscal policy of the country.The implementation of tax preference,from the perspective of immediate interests,will inevitably result in the reduction of national fiscal revenue,resulting in a part of taxpayers can not enjoy the benefits of tax preference.In addition,in order to maintain the normal operation of the country,the country will take measures such as levying new taxes and increasing the pressure of other taxes to make up for the fiscal gap caused by tax preferences.The tax burden of other taxpayers will inevitably increase,and there will be interest imbalance between taxpayers and between taxpayers and the country.Tax incentives are an effective way to attract investment.In order to pursue political achievements,local governments compete to formulate preferential tax policies,forming a series of tax depresses and destroying the orderly competition environment across the country.As a result,the interests between the central government and local governments are gradually out of balance.There are many reasons for the imbalanced interests of the subjects in the relationship of tax incentives.The unclear right to formulate tax incentives,the large number of subjects to formulate tax incentives,the insufficient supervision of tax incentives,and the failure to form a legal system of tax incentives that organically combines the upper law with the lower law are the main reasons.In essence,the relationship between tax incentives and the purpose of legislation and the spirit of law should be traced,so as to measure whether tax incentives can reasonably distribute the interests between the subjects of the relationship.At present,there are many problems in China's tax incentive legislation,which infringe on the interests of some taxpayers,make lawbreakers take advantage of tax incentives to leak copper,abuse tax incentives,damage social fairness,and even have an impact on the authority of the government and the law.However,we should not completely deny tax incentives.We should see the good results brought by the implementation of tax incentives.The overall growth of national economy,huge social development and effective improvement of the environment are closely related to tax incentives.For taxpayers who do not enjoy the direct benefits of tax incentives,or even interest subjects whose rights and interests are infringed by tax incentives,in fact,they are enjoying the results of the overall social development brought about by tax incentives.Unswerving implementation of tax incentives is the inevitable development of the country,but at the same time,the limits and conditions of tax incentives should be clearly defined.Under the premise of protecting the basic rights of citizens,tax incentives should be closely combined with the development of the country.