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Advances in Economics, Business and Management Research
Currently, preferential taxation policies have become an important administrative method for local governments in China to stimulate and promote economic development. Good and bad local tax preferential policies aim to promote GDP growth, often at the cost of deviating from the taxation rule of law. Against the background of comprehensive rule of law, in order to realize the economic and social transformation and development, the government should implement the existing local tax preferentialdoi:10.2991/aebmr.k.220306.028 fatcat:4ro7dhyz65hehblkgwiie27yom