Study On The Legal System Of Tax Preference In China

China’s legal system of tax preference is an important part of the tax law system.It plays an important role in adjusting economic structure,maintaining social stability and improving international competitiveness.At present,the state is implementing a large scale tax preferential legal system,which can be used as a tool of the state macroeconomic regulation.It guides the industrial development,transformation and upgrading,and establishes a reasonable relationship among the tax subjects.It is the guarantor of economic development.But the legal system of tax preference in China has the following problems.The legislative body of tax preferences in China is not unified The National People’s Congress,the State Council and their financial and taxation departments can all enact laws and regulations related to tax preferences.Part of China’s tax preference system does not reflect the characteristics of the stage.It is difficult to achieve the objectives of the macroeconomic regulation and control.Based on the above-mentioned problems,China’s tax preference legal system needs to be improved.In terms of the system,the legislative body and procedure of the tax preference legal system need to be further determined,and the structure of the tax preference needs to be further balanced.In terms of the content of the system,we should establish the tax expenditure system,measure the benefits and losses of the preferential tax policy and put them into the government budget.We will improve the mechanism for evaluating and withdrawing tax preference policies,so that the tax preference legal system can adapt to the development of the economy and society and meet the development needs of different stages.Through the above measures,the legal system of tax preferences will be more in line with the normative nature of the law.On the basis of the continuous improvement of the legal system of tax preferences,the basic rights and interests of taxpayers will be better protected,and market vitality will be stimulated,to promote the economic and social development and realize the goals of the macroeconomic regulation and control.