Research On The Legalization Of Tax Reduction For Enterprises

Finance is the foundation and an important pillar of state governance.Good fiscal and taxation systems are the institutional guarantee for optimizing resources allocation,maintaining market unity,promoting social equity,and realizing enduring peace and stability.Under tax structure mode,indirect tax as main body,enterprises are main undertaker of tax burdens and main contributors to taxation.In economic downturn,enterprises are faced with many obstacles,especially tax burden and extratax costs,many countries have been committed to reducing taxes for enterprises.For China,the structural tax cuts,starting 2004,and the inclusive tax cuts,having emerged in recent years,are trying to solve the problems of excessive macro tax burden,tax cost and excessive proportion of non-tax burden.The statutory principle of taxation,based on control of government's arbitrary right to tax,should be applied to reduction of enterprises.Tax reduction is a game between state and taxpayer.Whether to reduce tax,how to reduce tax,who controls the tax reduction,and how to ensure the legalization of tax reduction,are foundation of legality and rationality of tax reduction.During the tax reduction,in addition to statutory of taxation,we should also examine reasons for high burden and dispute of death tax rate.Reduce negative tax burden and Promote reform of government's system,Ensure legality and fairness of tax reduction.Based on this,the basic idea of "putting forward problems-theoretical analysis-analysis status quo-put countermeasures",is used to gradually analyze,how to achieve legalization of tax reduction for enterprises.From high tax burden,faced by enterprises as starting point,explain the difficulties,highlight the necessity and urgency of tax reduction;Issueoriented and traceable theory,provides theoretical support for enterprises tax reduction and legalized tax reduction;Based on theoretical review and analysis of status quo,makes an in-depth analysis of the tax reduction and negative policy,and then puts forward the torture of legalization;In order to solve this problem,with the statutory tax and substantial equity as guides,to provide breakthrough path for corporate tax reduction.This paper is composed of four parts.Part?consists of chapter?,intended to investigate status quo,analysis causes,clarify harm,determine target.By investigating the cost burden faced by enterprises,points out high tax burden.China has been carrying out structural tax reduction for many years,why have not tax burden and pain of enterprises been effectively reduced? It even triggered debates on death tax rate,which led to enterprises are forced to reduce their tax burden by tax avoidance and evasion,highlighting practical necessity of legalized tax reduction.Part?consists of chapter?,which is intended to trace back theoretical origin of reduction tax for enterprises,and pursue legal basis.Based on concept of low taxes in ancient China,this paper expounds reform of low tax rate and tax system,for purpose of lightening the burden of tax payers and developing economy.Based on the taxpayer's right guarantee standard,advocated by modern tax law,this paper puts forward the right of lightening tax burden has rationality of using space.In combination with the concept of tax reform and general direction of international tax reform featuring,“wide tax base,low tax rate,less preferential treatment and strict collection and management”,which aims to reduce the tax burden of taxpayers,realizes coordination and balances of national interests and taxpayers' interests.Part ? consists of chapter ?,intended to examine current tax reduction policy,explain effect,show plight,analyze reasons.After sorting out tax reduction and reform policies represented by VAT and Corporate Income Tax,this paper analyzes the dominant role of tax reduction and focus,indicating current tax reduction policies can reduce tax burden of enterprises,due to distribution of tax power,the relationship between tax reduction subjects and tax preferences,current tax reductions are not been effectively,which may lead to new unfair and new games between central and local governments.Part ? consists of chapter ?,following the argument,realization of legalization of tax reduction,point direction,provide path,and contribute wisdom.In terms of choices,the basic models are guarantee of philosophy,promotion of rules and guarantee of tax collection and management.The concept of tax reduction,principle of tax legality and substantial equity,should be practiced achieving tax system transformation and government system reform.The promotion of tax reduction,the right to tax reduction,cleaning up and standardization of tax preferences,should be legally reformed,ensuring tax burden is reduced.In addition,reform of administrative fees,government funds and social security system,should be carried out to ensure non-tax burden is reduced.Tax reduction guarantee,efforts should be made to improve and optimize the way of tax collection and payment,pay attention to application of anti-tax avoidance rules,and ensure substantial fairness of tax reduction and negative reduction.