Tagged: tax preference

The Study of the Tax Preference under the Limited of the Tax Fairness Principle

Tax preference has played an important role in the tax legal system, its essence isto give the taxpayer a different tax treatment and privileges to achieve the goal ofresource optimization and Social distribution. However, tax preference as one ofprivileges contradicts the tax fairness which is a principle of the Constitution, therefore,we have to answer the […]

Research on Impact of Tax Preference on R&D Investment in High and New Technology Enterprises

Technological innovation, especially research and development (R&D), hasbecome the fundamental drive of the national economic growth and enterprise sustaineddevelopment. However, the enterprise fails to provide sufficient quantities of R&D as ithas the characteristics of inappropriability, uncertainty and indivisibility, which cancause market failure. Therefore, many countries enact a number of tax preferentialpolicies to encourage the enterprise […]

The Study on Fiscal Policies Promoting Industrial Structure of Our Country

In the new century, the tendency of economic globalization is strengthened andthe promotion of the industrial structure plays a more and more important role on thedevelopment of society and economy. The industrial structure of our country is facingmany problems, especially the proportions of the first industry and the secondindustry are obviously high and the proportion […]

R&D Tax Incentives in China

【Abstract】 Tax expenditure, which is one of the main subjects concerned by modern Public Finance and Taxation, is the new method to bring tax incentives into efiFect IT has significance of improving the effectiveness of tax incentives. This dissertation holds the opinion that China need R&D tax incentives and studied how to use tax expenditure […]

The Research on How to Perfect Tax Preference Policy for Foreign Direct Investment in China

【Abstract】 As the economic globalization process is accelerated, the competition becomes more intense in fighting for the resource, technology and managerial knowledge etc. In order to share the international capital resources, all countries and areas strengthen comparative advantages in the international competition, and adopt various kinds of encouraging measures to absorb the foreign direct investment, […]

The Research on Tax Policies of Reducing Regional Economic Disparities of Our Country

【Abstract】 The non-equivalent development of regional economy, i.e. the existing of regional disparities, is a kind of phenomenon which exists commonly during the course of economic development. The existing of disparities of regional economy has its reasonability and significance. But excessive regional economic disparities will bring about some of passive influence, which is already non-arguing […]

The Influence of the Tax Preference Policy to Chongqing’s Economy Development

【Abstract】 The tax preference is government given specially object of taxation, area and taxpayer tax incentives or favorable regulations by the form of law as per general aim of economic, political and Social development at stated periods. That is to say the tax preference is a preference clause to some activity, some assets, some form […]

Research on Foreign Corporation Tax Preference of China Joined WTO

【Abstract】 Since the reform and open of China, foreign corporation played an important role for China, IT speeded the economy, optimize the Industry, introduced into international technology and management experience. Nowadays, economy is being global, for the sake of international capital, the countries took measures to attract foreign capital one after another, tax preference is […]

Tax Avoidance of Multinational Companies and Tax Anti-avoidance of China

【Abstract】 With the rapid development of the economic globalization, the multi-national enterprises (MNEs) have become the dominant power of the world economy. In order to maximize their profits, the MNEs globally allocate their resources. As there are various differences among countries on tax rate, legislation and administration, the MNEs can conveniently make their global tax […]

Research on the Reform of Enterprise Income Tax System of Our Country

【Abstract】 To reform and improve enterprise income tax is an important research projectthat draws great attention from current economic theory circles in China. Sincereform and opening up, with the continuous improvement of socialist marketeconomy, the tax system with circulating tax as the main body and income tax as thesubsidiary has taken shape initially in China. […]