Theory Of Reform And Improvement Of The Enterprise Income Tax Preferential Legal System In Our Country

Tax occupies an important position in the economy in our country, in the protection of national fiscal expenditure, promote social progress and has an irreplaceable role in adjusting the distribution of wealth. Enterprise income tax in the current tax that is imposed, to promote social stability, economic structure adjustment, regional balanced development is the most direct, the most effective. Tax breaks, the organs of state power through the fiscal, tax laws and regulations stipulates certain economic organizations, individual enjoy exemption and reduce the tax payable, or enjoy low tax rates, tax credits, outside of the accelerated depreciation deductions, assets, etc. Take a different approach, including but not limited to laws, regulations, and the specific administrative act, the tax burden, economic organizations, individual guide and encourage economy, optimizing production, update technology. In our country tax system, tax preferential legal system, along with the rise in the Numbers of enterprises, industry division of labor refinement, regional economic development speed is different, the important role of enterprise income tax preferential legal system is more prominent. As a kind of legal system, the enterprise income tax preferential legal system, must follow standard, adhere to the legal principles, in the form of laws and regulations to determine the preferential qualified subject, delimit the scope of authority, during the project, the necessary conditions and elements, etc.This paper starting from the principle of tax analysis, adhere to the tax revenue legal principle, combined with the actual tax work for many years, puts forward some insights about enterprise income tax preferential legal system, thesis mainly from four aspects:The first part discusses the basic principle of enterprise income tax preferential legal system, from concept to grasp its connotation, characteristics, classification, from its shall adhere to the principle of, the important role of the outstanding enterprise income tax preferential legal system in the government macroeconomic control, fiscal revenue, activate the advantages of market dynamics and value.The second part discusses the historical development of the enterprise income tax preferential legal system, analyses the domestic enterprise income tax preferential legal system and the foreign enterprise and foreign enterprise income tax preferential legal system historical evolution, specific provisions, the value orientation. The whole content, agriculture, forestry and fishing income, the high and new technology policy, the non-profit organizations and so on the comparative analysis of current enterprise income tax preferential legal system and the change of the original system and advantages.The third part discusses the enterprise income tax preferential legal system present situation, problems and reform the necessity, analyzes the law and other normative documents, formulate the specific content of enterprise income tax preferential system, combined with the working practice, analyzes the problems existing in the summary, demonstrates the necessity of the reform.The fourth part discusses the reform and perfection of enterprise income tax preferential legal system from the law retaining principle, preferential selection of projects, mainly used to cut the tax base of preferential way, encourage the use of foreign funds and set up the tax expenditure system, preferential enforcement procedure, perfecting supervision mechanism, etc, put forward their own Suggestions.