The standardization of preferential tax policy is an important part of promoting Chinese modernization tax practice with high quality,and a practical requirement for implementing the goal of"standardizing and perfecting tax preference"in the 14th Five Year Plan.Based on China's current preferential tax policy texts and by determining a unified independent statistical standard for preferential tax policy items,this study obtains relevant textual data on the basis of ensuring the completeness of preferential tax policy scope and the effectiveness and accuracy of the content,and finds out among them the existing irregularity problems in conceptual definition,target expression and deadline setting in China's preferential tax policies.In response to the specific problems identified in the texts of China's preferential tax policy,it is proposed to accurately define the concept of preferentialtax policy so as to standardize the statistical caliber of preferential tax policy,to clearly express the goals of preferential tax policy so as to clarify the implementation direction of preferential tax policy,and to set a reasonable preferential tax period so as to control the degree of implementing preferential tax policy.
维普
万方数据