Legal Governance of Local Tax Preferential Policies

DOI

10.2991/aebmr.k.220306.028How to use a DOI?

Keywords

Local tax preferential policies; Taxation rule of law; Justice of tax burden

Abstract

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 policies 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

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Zhiyu Cao
AU  - Xin Cao
PY  - 2022
DA  - 2022/03/17
TI  - Legal Governance of Local Tax Preferential Policies
BT  - Proceedings of the 7th International Conference on Economy, Management, Law and Education (EMLE 2021)
PB  - Atlantis Press
SP  - 172
EP  - 177
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220306.028
DO  - 10.2991/aebmr.k.220306.028
ID  - Cao2022
ER  -