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Wenchuan earthquake on the local economy a devastating blow. Affected by the earthquake-affected areas in northern Sichuan major relative poverty of the old, small, frontier, and poor areas. Affected areas already weak industrial base, the earthquake destroyed their more fragile industrial economy. Over the years the state has introduced to support China's western and old, small, edge, poor fiscal policies of regional economic development and tax incentives, the region's infrastructure construction, investment environment improved significantly, district finances gradually from the \. However, several years of accumulation in the Wenchuan earthquake destroyed, as the main micro businesses' difficulties, regroup, enterprises not only need determination to overcome difficulties, to restore the confidence of reconstruction, economic development in the affected areas expectations, but more importantly, to continue a policy to hit bigger tilt. Economic development in the affected areas, preferential tax policies will play an important role. This paper studies the process of economic development disaster preferential tax policies for the role, summed up the economic development of affected areas should have tax incentives, preferential tax policies for future disaster gradually to scientific, standardized, systematic development put forward the scientific recommendations, which For enterprises in the disaster restoration and reconstruction, and steady development, and gradually expand the process, refer to the disaster area tax incentives, choose their own development needed to meet the optimal combination of inputs to achieve sustainable economic development, has important practical significance. In this paper, the disaster area economic development tax incentives for the study, the various tax incentives to explore the relationship between the national economy, through tax incentives designed to explore aspects of mining disaster stricken areas continue to serve economic construction business momentum, thus promoting disaster sustained and stable economic growth. Article is divided into five parts are discussed: first introduction, brief description of the problem and proposed research background, to define the scope of the study, recalling 5.12 Wenchuan earthquake devastation in disaster areas, and pointed out that the tax experts, economists and scholars in the Western development tax concessions and old, small, side, and poor areas tax incentives, conducted fruitful research, but for both the western region, but also the poor and remote areas, is also earthquake-stricken area of ??tax incentives study also relatively weak. The first part is the relationship between tax incentives and economic analysis. Tax incentives are not the same as tax expenditures more insufficiency is tax relief. From national tax practice, tax incentives to attract foreign investment and promote industrial restructuring, technological advances, regional economic development and protecting the environment and helping the disadvantaged groups and has played an important role. But tax incentives are not a panacea, as the subjective and objective factors and tax incentives inherent defects in the implementation process, will inevitably cause some negative, negative impact. Therefore, tax incentives is a \The second part discusses the earthquake before the earthquake effect the implementation of tax incentives. Earthquake before the earthquake the implementation of the tax incentives for earthquake victims before the introduction of foreign capital and technology, adjusting the economic structure and industrial structure, promote rapid economic development and social progress, has played a positive role. But the overall goal of the lack of scientific, unified, system design, systematic and normative poor relationship with the overall objectives and incentives are not clear, the scope of tax incentives is too small, and mostly with western and ethnic and regional characteristics, complicated tax incentives , fragmented and confusing. The third part discusses the big earthquake after the earthquake, the implementation of preferential tax policies related effects. The impact of earthquakes on the tax system is enormous, and the impact is very broad, here only from the tax factor, economic sources, collection and management practices, team building four aspects. Earthquake after the earthquake, and to the introduction of the relevant country, \The fourth part discusses the implementation of preferential tax policies for disaster areas in question. 'China's current tax incentives model highlights the main disadvantages of a lower level of legislation, policy provisions scattered, fragmented regulation is relatively simple, the lack of macro-management of budget control, tax authorities remains lax enforcement of the phenomenon, the operation of tax incentives lack of scientific issues such as tracking and monitoring, and to income tax, VAT and tax administration on regional water issues and other aspects discussed in detail. Section V discusses the improved tax incentives affected areas to promote economic recovery countermeasures. After the brief introduction of foreign tax system catastrophe reconstruction of experience and domestic financial industry experience, based on the respect of the principles set out disaster tax incentives, tax incentives improve countermeasures against tax incentives to increase the intensity of western development, has made a detailed discussed, and further expand the deduction of fixed assets proposed scope of tax collection and other regional water problems to be solved disaster recommendations. In this paper, economics, institutional economics, statistics, neoclassical growth theory, endogenous growth theory and other related theories and methods of analysis for earthquake-related economic data and information in a timely manner, a more comprehensive collection, refining, the main research results are: 1. According to economic theories, based Wenchuan earthquake before the earthquake, the earthquake actually executed after tax incentives, to be more realistic response to the current tax incentives for the economic impact of the disaster area for Policymakers provide a basis for relevant policies. (2) the use of comparative analysis method perform tax incentives disaster ever carried out an objective evaluation of the effect. 3 for the analysis of the results, summarized in disaster restoration and reconstruction, economic development in the important role of tax incentives, and from reality and put forward feasible policy recommendations. Innovation of this paper is to: (a) combining the basic earthquake in western China, Western Region's geographical features, starting from an existing tax incentives, combing through further and more comprehensive consideration to the disaster area economic development tax incentives policies. (2) in a timely manner after the earthquake, the \
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