Research On The Rule Of Law Of Tax Preference In Autonomous Administrative Territorial Entity Of China

Tax preference is an important part of China's macro-control,in its corresponding laws and regulations,the corresponding industries,industries and individual objects to give tax relief,can play a role in reducing the tax burden of taxpayers,China's local economic development can also play a strong role in promoting.However,there are many shortcomings in the current tax preferences of ethnic autonomous areas from formulation to implementation,and the "one-size-fits-all" tax preferential policies do not meet the characteristics of ethnic autonomous areas,too many and excessive policies,often lack of legal basis,excessive discretion of administrative organs,insufficient practicability of tax preferential policies,low level of legislation,and can not give full play to their characteristics Due value and function.The system of tax autonomy in ethnic autonomous areas is also a key part of the legal system of our country,which has the problems of high degree of centralization,hindering the corresponding rights,administrativeization of tax preferences and so on,and the fairness and efficiency can not be realized.Based on the analysis of theory and examples,this paper takes the principle of tax law as the core,from the point of view of national autonomy,constantly explores the means and measures to perfect and optimize the corresponding legal system,the establishment of tax preferential examination and supervision mechanism in ethnic autonomous areas,and the tax preferential clean-up in ethnic autonomous areas to explore the path of realizing tax preferential rule by law in ethnic autonomous areas.