From the behavior of the taxpayer, the fourth part analyzes the factors which influence the effect of the income tax preference policies for foreign-invested enterprises.
Tax expenditure is a special kind of government expenditure which the country, in order to realize certain social economic goal, adopts the tax system deviating from current tax law structure to encourage specific economic activities, offers taxpayers various kinds of tax preference to lighten their tax revenue burden, promotes and supports the economy development.
The third part expatiates on the actuality and problems during implement of the income tax preference policies for foreign-invested enterprises in our country.
It has been proved by practice that the tax preference policy played an important role in fetching in foreign direct investment, promoting the development of industrial and region economy, importing of foreign advanced technologies, readjusting economics, and so on.
In order to increase the investment scale, our government has actively made use of the tax policies to attract domestic capital and foreign capital, and especially drawn up many tax preference policies on enterprise’s income tax.
The third tax preference arises from the tax deferral of some deposits into retirement accounts.
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This is the first tax preference for long term saving.
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Tax expenditures are estimates of the revenue losses due to a tax preference.
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So if the commercial paper isn't dealer paper, it's not going to qualify for this tax preference.
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Many may even refinance homes to take advantage of this tax preference.
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Abstract The specific characteristics of duty free of added-value tax demand that we acquire a complete new sense of duty free. Duty free is neither a tax preference nor a fiscal revenue forced the nation really to give up. Therefore, a suggestion according to the comparison among the countries is made: Duty free of added value tax should be controled to a minimum; duty free is avoided in the middle link; and redistribution of income should be strictly controlled by the means of dist...
Abstract Nowadays, We have identical view in various circles on consolidating business income taxes of domestic and foreign capital enterprises, and its time is ripe on the whole. Business income taxes of internal and foreign capital enterprises relates to a series of problems about policy adjustment, such as tax base, tax rate, tax preference, etc.
On the whole,the present added value tax has strengthened the unity and seriousness of tax .It favours the equal competition among the enterprises.With the preferential policies,a preferential scale is enlarging.Although some big problems were solved,the preferential structure becomes more complex,and a new unequality comes.So the reform of tax system should be insisted,tax preference should be further standarded and the preferential policies should be concise so as to keep ad...