税收优惠与优惠税法问题.研究

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1、山东科技大学硕士学位论文ABSTRACTTaxpreferenceisanimportantpartoftaxationelementsdirectlyrelatedtotheoverallfunctionofthetaxlaw．Intheprocessofeconomicdevelopmentinourcountrytoimplementalotofpreferentialtax，atthesametimeinthepositiveroleontheeconomicandsocial，thepreferentialta

2、xlegislationpresentsituationalsodisadvantages．ThecurrentpreferentialtaxlawsinChinatoomuch，non-standardphenomena,isfundamentallyinviolationofthetaxationneutralprinciple，taxationlegalprincipleandproportionprinciple，theprincipleofsocialpolicyfortheimplementationofth

3、etaxproblems．Therefore，correctunderstandingoftaxincentivesexisttheoreticalbasisanditsfunctionandeffectofvalueanalysisoftaxinthetaxlawprinciple，withthestandardizationofthetaxlawprincipleofpreferentialtaxlaws，atthesametime，analyzingtheexperienceandlessonsofdevelope

4、dcountriesanddevelopingcountries，toformulaterationalandeffectivetaxpreferentialpoliciestoimprovepreferentialtaxlegislation，taxlawontaxationregulationandcontrolfunctionintofullplayisofgreatpracticalsignificance．Preferentialtaxasameansoftaxregulation，theuseofhisfir

5、sthitthetaxfairprinciple，therefore，thepreferentialtaxlegislationshallreceivestrictlimit，therefore，thispaperestablishtaxrevenuelegalprinciple，proportionprinciple，theprincipleofsocialpolicyasabasicprincipleofpreferentialtaxlawsinourcountry，tostandardizeandguidethel

6、egislation．Inviewofthepracticalproblemsexist，fortheperfectionofthecurrentpreferentialtaxlawinChina,fromthebasicprinciplesofabidebythethreeaspectstobeperfected．Keywords：Taxpreference；Principlesoftaxlaw；Preferentialtaxlaws山东科技大学硕士学位论文目录目录导论⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．10．1选题立

7、意与研究方法⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．10．1．1选题立意⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯10．1．2研究方法⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯20．2研究现状与主要内容⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．20．2．1研究现状⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯20．2．2主要内容⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．⋯⋯⋯⋯⋯．．30．3结构安排与论文创新和不足⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．30．3．1结构安排⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯30．3．2论文创新⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯40．3．3存在不

8、足⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯41税收优惠⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯51．1从税收中性到税收调控⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯51．2税收优惠⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯81．2．1税收优惠的基本内涵⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．⋯⋯⋯⋯⋯．．81．2．2税收优惠的特征⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯