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 question whether the tax preference in accordance with the spiritof Constitution. From the view of legal, the taxes fair principle certainly takesprecedence over tax preference, but long periods of theory and practice has shown thatpreferential tax system will persists in the tax system in our country and plays animportant role. So we should coordinate the tax preference and the tax fairnessprinciple. Tax preference as one of the privileges must be limited strictly. To sum up,we should use the following three points as the standard to consider the tax preferentiallegal system: the interests of the public and society, the principle of proportionality, taxstatutory. Only if the tax preferential legal system under the limited of these threepoints, is it legitimate. Taking the enterprise’s income tax law of China as an example,through analysis this law with the three points we can see there are so many problemsin the legal of our country. The tax preference should clear the content of legislation,and strictly limited the subject of legislation, and promote the legislative level, by theseways we could improve the tax preferential legal system step by step.
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