The Preferential Tax Policy In Western Development

The economy in ethnic minority areas is an important part of our country. Without the full development of minority areas economy, it would be impossible to achieve the comprehensive development of the national economy. Under the national long-term support of economic development with the policy of "region is favorable, and secondly industry preferential" ethnic minority areas made great progress. However due to the weak economic foundation, poor production conditions and low living level, ethnic economy of minority areas lags behind. Under this historical conditions, the government put forward the western development strategy to change the western region economic outlook in2001. whereas the western region is the main zone for ethnic minorities in China, it is deduced the western development is actually the development of the minority areas. Under the preferential policy of western development, the economic entity centering with enterprises in minority area made development. Nevertheless the lack of congenital and the new enterprise income tax policy which made the increase of enterprise income tax in the minority areas have brought a lot of restricting factors. Therefore, seizing the opportunity in the current western development situation, developing the ethnic minority areas economy and exploring suitable enterprises preferential tax policies for the development is our current important task.since2001under the western development policy,, the enterprise in the high-tech zone of Yanji has made great development which made the high-tech zone of Yanji enter the national high-tech zone in2010and led to the economic development in yanbian area as well.Under the enterprises preferential tax policy of western region, taking the high-tech zone in Yanji as example, This paper will evaluate the current situation and problem of high-tech corporate tax, and at the same time, put forward corresponding suggestions for existing problem.This article is divided into five parts, composed of the introduction, main.body and conclusion. The first chapter, introduction part, accounted for the main research purpose, meaning of paper and research methods of the whole paper. The second chapter mainly summarized the western development policy and the content, predominantly introducing enterprise preferential policies. The third chapter mainly elaborated the the status of high-tech zone of Yanji after implementing enterprises preferential tax policies. First part introduced high-tech zones and the regional strategy of high-tech zone, and then introduced the development status quo of high-tech zone as well as the current situation after the policy, the last part is the effects of the development of the high-tech zone. The fourth chapter elaborated the existing problem after implementing of the policy. The problem was raised starting with the new enterprise income tax and objecting the tax departments, local governments and taxpayers raises questions. The fifth chapter is the suggestions for implementing the western development enterprises preferential tax policy.