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Research in Ethnic Areas preferential tax

Author: HuangTao
Tutor: LuoLi
School: Central University for Nationalities
Course: Chinese minority economic
Keywords: ethnic areas preferential tax policies fiscal policy
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 194
Quote: 0
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Abstract


As a tax leverage, the preferential tax policies play an important role in regulation and control operation, it also supply a sovereign state some methods to achieve certain social and political or economic purposes, by formulating the inclined laws, regulations, policies to exempt and reduce the tax burden of economic behavior and economic results. In another hand, as an element of the tax system, the preferential tax policies not only improve the investment environment, and guide the main capital flows, but also promote regional economic development.The conditions for the development such as location of ethnic areas and ecological environment relatively drops behind, it recalls the fiscal policy in ethnic areas since 1949. The preferential tax policy is a significant component in helping the national minority, but after the reform and opening, it appears the inadequacy and missing of the policies aimed at national minority and the ethnic areas which conformed with its own development. This requires the central government inculcate the preferential tax policies as a development assistance to overcome obstacles to develop the minority as soon as possible and narrow the gap with the developed areas.More than 20 years of reform and opening up, comprehensive preferential tax policies brought tremendous boost to the ethnic areas. But in pace with the improvement of market economy, preferential tax policies which benefits the ethnic areas sustain the urgent problems to cope with by suffering the object limit of policy decision and execution that restricts exertion of preferential tax policies.The gap between ethnic minority areas and developed areas is not possible to solution in short-term, but what is the most urgent national regions which the preferential tax policies are, and how to complete these policies in constantly, to intensify the favorable policy; how to equally emphasize or stress between fairness and efficiency, help to reduced the gap between the areas; Using kinds of forms to execute special tax with ethnic minority areas of the implementation of a strategic industry, and giving a variety of tax incentives to businesses, reducing the tax burden of enterprises in the minority areas,in order to support the strategic industry growing fast, is starting point of this study lies.This paper focus on the theme of preferential tax policies, from the basic theory of tax policy, through the analysis of original tax policy, with a combination of foreign countries and underdeveloped areas of China, on the experience of preferential tax policies to reflect the lack of preferential tax policies of minority areas. Aiming at the demand of the current policy, from taxation support structural adjustment, tax policy, innovation preferential tax policies, this paper discuss the direction of preferential tax policies in minority areas, and the tax optimization ideas of preferential tax policies.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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