【摘要】：自新中國成立以來，中國稅收制度先后經(jīng)歷了幾次重大變革，稅收優(yōu)惠作為稅收制度的一部分，在我們的社會生活中影響越來越廣。如在改革開放時期,中國出臺一系列針對外商投資企業(yè)及沿海地區(qū)出臺了諸多稅收優(yōu)惠規(guī)定,這對于吸引外資及扶持沿海地區(qū)經(jīng)濟(jì)的發(fā)展起了積極作用。之后又根據(jù)中國具體國情需要，不斷出臺新的稅收優(yōu)惠措施，雖然這些措施能促進(jìn)我國經(jīng)濟(jì)的發(fā)展，但也不同程度的帶來一定的弊端，，如稅收優(yōu)惠權(quán)力主體不明確，立法層級低，管理不規(guī)范，政策條文繁多、雜亂等等。面對這些問題，2013年11月12日,第十八屆三中全會通過《關(guān)于全面深化改革若干重大問題的決定》，明確深化財稅體制改革的內(nèi)容，完善稅收制度，稅收優(yōu)惠政策應(yīng)該統(tǒng)一由專門稅收法律法規(guī)規(guī)定，并對稅收優(yōu)惠政策進(jìn)行清理規(guī)范。因此，“中國稅收優(yōu)惠政策的法律化轉(zhuǎn)型”這一論文可謂與中央政策接軌，具有一定的研究意義。 全文主要從近幾十年的稅收優(yōu)惠政策入手，對中國稅收優(yōu)惠政策的出臺背景、具體內(nèi)容進(jìn)行說明，并總結(jié)歸納了每一段時期稅收優(yōu)惠政策的特點(diǎn)。然后，分類介紹我國稅收優(yōu)惠的實(shí)施情況，從而對中國現(xiàn)行稅收優(yōu)惠的利弊進(jìn)行分析，指出中國稅收優(yōu)惠政策存在稅收優(yōu)惠立法層級低，管理不規(guī)范等問題。最后，得出結(jié)論，如何完善我國現(xiàn)在的稅收優(yōu)惠法律，分析實(shí)現(xiàn)政策法律化轉(zhuǎn)型需要具備的一系列條件，以及需要建立的配套措施，如明確稅收優(yōu)惠立法權(quán)的主體，提高立法水平；完善預(yù)算法律；制訂區(qū)域均衡發(fā)展的系列法律，支持“中部大崛起”、“西部大開發(fā)”；完善稅收優(yōu)惠在執(zhí)法上的的監(jiān)督機(jī)制。
[Abstract]:Since the founding of new China, China's tax system has undergone several major changes. As a part of the tax system, tax preferences have become more and more influential in our social life. For example, in the period of reform and opening up, a series of tax preferential regulations have been introduced for foreign invested enterprises and coastal areas. It has played an active role in attracting foreign investment and supporting the economic development of the coastal areas. After that, new tax preferential measures have been introduced in accordance with the specific national conditions of China. Although these measures can promote the development of our economy, there are some drawbacks in different degrees, such as the uncertainty of the main body of the preferential tax authority, the low level of legislation, and the irregular management. In the face of these problems, in November 12, 2013, the eighteenth plenary session of the Third Plenary Session of the Third Plenary Session of the Third Plenary Session clearly deepened the content of the reform of the fiscal and tax system and improved the tax system, and the preferential tax policies should be unified by the special tax laws and regulations, and the preferential tax policies were adopted in the Third Plenary Session of the Third Plenary Session of the Third Plenary Session of the November 12, 2013. Therefore, the paper on the legalization transformation of China's tax preferential policies can be said to be in line with the central policy and has certain research significance.
The full text mainly starts with the tax preferential policy of recent decades, explains the background of the introduction of preferential tax policy in China, and summarizes the characteristics of the preferential tax policy in each period. Then, it introduces the implementation of the tax preferential treatment in China, and analyses the advantages and disadvantages of the current tax preference in China, and points out that the advantages and disadvantages of the current tax incentives in China are analyzed. The tax preferential policy of China has some problems, such as low level of tax preferential legislation and non standard management. Finally, it draws a conclusion that how to improve the current tax preferential laws in our country and analyze a series of conditions which need to be established to realize the legal transformation of the policy, as well as the necessary measures to be set up, such as the main body of the legislative power of tax preferential treatment, and the improvement of the legislation. Level; perfect the budget law; formulate a series of laws for the balanced development of the region, support "the rise of the central region", "the great development of the west", and perfect the supervision mechanism of the tax preference in the law enforcement.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D922.22;F812.42

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