Legal Governance of Local Tax Preferential Policies

Zhiyu Cao, Xin Cao
2022 Advances in Economics, Business and Management Research   unpublished
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 preferential
more » ... licies in accordance with the principle of taxation law. The government can implement legal governance through the statutory scope of preferential policies, reconstruction of preferential tax reduction and exemption powers, and energy-based taxation, in order to achieve the justice of tax burden and gradually improve the environment of taxation rule of law in China
doi:10.2991/aebmr.k.220306.028 fatcat:4ro7dhyz65hehblkgwiie27yom