A Study On The Impact Of The Tax And Fee Reduction Policy In 2019 On City C's Enterprises' Tax From The Perspective Of Tax Neutrality

Taxation is an important means for the state to regulate the economy.To fully fulfill the purpose of taxation,it is necessary to create a fair tax environment and achieve the consistency of the tax burden for different market entities.This plays an important role in promoting market competitiveness among different market entities,increasing the enthusiasm and vitality in the market,achieving healthy competition in a fair environment and promoting sustained and healthy economic development.With the continuous development of China's economy and the use and discussion of the tax neutrality by the international community,it is increasingly important and urgent for the government to accelerate the construction of a tax-neutral system that is suitable for China's economic development and also in line with international competition neutrality rules.And only by rationally applying relevant rules can enterprises continuously enhance their own strength,reduce frictions in the domestic and international economy,and create a stable environment for development.China's tax law determines the principle of statutory taxation and its fairness.Under these principles,the tax burden for different market entities should be consistent,but the difference in the tax burden of different market entities is mainly caused through the government and the tax department by giving different tax preferential policy to different market entities.The Countermeasures adopted to avoid the distortion of competition caused by unfair tax preferential policy is called tax neutrality.Based on the tax neutrality perspective,this thesis is divided into five parts,for analysis and research,to examines China's corporate tax incentives.The first part introduces the background and the theoretical and practical significance of the topic selected,which leads to the research subjects and puts forward the research ideas and research methods.The second part is a literature review,which concludes the research results of tax neutrality theory within China and abroad,and summarizes the situation and characteristics of the existing researches within China and abroad in this field.The third part is theoretical research,which studies the theory of tax incentives and the theory of tax neutrality.In the research of tax incentive theory,the thesis only studies the connotation,essence and conduction path of tax incentives related to tax neutrality.In terms of tax neutrality theory research,this thesis combines international experience and domestic reality to clarify the basic concepts and principles of tax neutrality,its causes,and the scope of application,then analyzes the characteristics of tax neutrality,the path of realization,the development status and the necessity and feasibility of implementation in China.The fourth part is the statistical analysis.This part analyzes the tax benefits enjoyed by city C's different market entities from January to June 2018 and January to June 2019,and examines the actual situation of China's tax neutrality through analyzing the impact of the 2019 tax reduction and reduction policy on city C's corporate taxation.The fifth part draws the overall conclusion of this study on the strength of the previous analysis and argumentation.Based on the perspective of tax neutrality policy,it examines the impact of the formulation and implementation of a tax-neutral system on different market entities and proposes the improvement suggestions of China's tax incentives policies and the countermeasures for different market entities.It also provides reference for promoting domestic economic development and better participating in international economic competition.