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税收优惠是税收制度的重要组成部分.正确运用税收优惠,对于增强税收杠杆的调控力度,贯彻国家的产业政策,促进经济的繁荣和发展有着十分重要的作用.随着市场经济的发展,改革开放的不断深入,现行的税收优惠制度与市场经济发展的不适应性日显突出.因此,改革税制中税收优惠的弊端,建立一套符合市场经济要求的规范性的税收优惠制度已是当务之急. 一、税收优惠的非规范性 1.税收优惠对象成分化.即税收优惠政策是按经济成分的不同而给予区别对待,而不是按产业政策的要求而确定.国有经济尤其是国有大中型企业是我国国民经济的支柱,其财政贡献在整个财政收入中占主导地位.发展和
Tax concessions are an important part of the tax system. Correct use of tax concessions plays an important role in enhancing the regulation and control of tax levies and implementing the industrial policies of the country and promoting economic prosperity and development. With the development of market economy, the reform and opening up The deepening of the present tax concession system and the incompatibility of the development of the market economy have become increasingly prominent.Therefore, it is urgent to set up a set of normative tax concession system that meets the requirements of the market economy by reforming the drawbacks of the tax concessions in the tax system. , Non-normative tax incentives 1. Tax incentives for the composition of the object, that is, preferential tax policies are differentiated according to different economic components, rather than the requirements of industrial policies to determine the state-owned economy, especially large and medium-sized state-owned enterprises in our country The pillars of the national economy whose financial contribution dominates the entire fiscal revenue.