税收优惠的导向研究

The Study on the Guiding of Tax Preference

税收优惠是各国常用的减轻税收负担的措施 ,它具有引导资源合理配置 ,促进经济结构调整 ,给企业提供宽松发展空间等作用。改革开放以来 ,我国制定了多项税收优惠政策 ,在发挥重要作用的同时 ,也逐渐暴露出一些问题 ,如单纯强调优惠而忽略了整体投资环境 ,减免期限不科学 ,优惠手段单一等。本文在分析了我国税收优惠存在问题之后 ,提出了改进的原则和对策。

The favourable tax revenue is a measure in common use in every country to lighten tax burden. It plays a role of lead the resources to dispose reasonably of promote the revision of composition of a enterprise, of supplying a wide space to develop a enterprise Our country has formulated a lot of policies of favourable tax revenue since the reform and opening, in the meantime of playing a important role, they have also exposed some problems, for example, to stress alone the favourable tax revenue and neglect the whole environment of investment, and the time limit of reduce or remit the taxation is not scientific and single method of favourable tax revenue In this text, it propose some principles for improving after analysing some problems in favourable tax.