The Tax Reliefs Investigation And Research Of Beijing

Since the reform and opening-up,in order to attract foreign investment,support the local economy,adjust the industrial structure and promote the economy development of the whole social,a series of tax reliefs were launched in our country. Practice has proven that these tax relief policies not only promoted the economic development,optimizing the economic structure effectively,but also play a very important role in the stability of our country's economic and social development. However,under the background of further economic development,the further optimization of the industrial structure,and more attention to the quality of scientific development and investment,the tax relief policies produced some problems in the process of implementation. Such as the tax relief polices scope and the total amount are too large,and some of tax relief polices violates the tax revenue legal principle, the effect of these tax relief policies remains to be entitled, tax discrimination,causing unfair tax between different taxpayers,and the tax relief policies lack of long-term mechanism, etc. More and more experts and scholars pay attention to these problems.Under the background of the downturn of international economic,and the opportunities and challenges of domestic economic new normal. Launch the investigation on the tax relief policies of Beijing,analysis the problem of tax relief policies through the survey data,thinking about how to overcome these problems actively,and ultimately make sure these policies can give their full effect has important theoretical and practical significance.First of all,this paper combing and analysis the research of tax relief policies about the study of home and abroad. The large number of literatures provides a useful reference for this paper. Secondly,the paper introduces the concept,classification,nature and the tax principles of tax reliefs, so that we can accurately grasp the tax reliefs in the theoretical level,and lay a solid foundation of the research of tax relief policies. At the same time,this paper analyzed the necessity of the implementation of tax policy in our country from the aspects of tax burden and so on. On this basis,this article choice Beijing as the research object,and use the questionnaire to collect relevant information of this area,through these information we can get the specific situation about tax relief policies. The results of the survey show that the implementation of the tax relief policies play a positive role in promoting enterprise development,improving people's livelihood,easing the burden on taxpayers,adjusting industrial structure,promoting industrial upgrading and so on. At the same time,it also brings some negative problems.The last part of the paper is combined with the above analysis,provided some targeted strategies to solve these problems. For example,build tax law system,establish long-term effective mechanism of tax system,improve the supporting measures and so on. With these suggestions,this paper hopes that the effectively of the tax relief policies can enhance remarkably.