税收优惠政策（Preferential tax policy）.docVIP

税收优惠政策（Preferential tax policy） Preferential tax system Source: release time: 2012-12-18 size: [large, medium and small] The basic principle of tax incentives: promote the progress of science and technology, to encourage the construction of infrastructure, encourage the development of agriculture, environmental protection and energy saving, safety in production support, regional development, and promoting public welfare and care for vulnerable groups, effectively play the guiding role of preferential tax policies, to further promote the national economy overall, coordinated and sustainable development and society comprehensive progress, is conducive to building a harmonious society. In accordance with the above principles, the current preferential tax policy has been mainly in the past to regional concessions, adjusted to preferential industry based, regional preferences supplemented by preferential tax patterns. I. preferential tax measures Tax incentives include tax cuts, tax exemptions, export rebates and other items. 1. tax cuts. That is to say, according to the tax law, the tax payer shall pay a portion of the tax payable. It is a special provision to support or take care of some taxpayers in order to reduce their tax burden. Generally divided into statutory tax cuts, specific tax cuts and temporary tax cuts in three ways. 2. tax free. That is, certain special taxpayers are exempt from all taxes of some kind (or some kind of tax). Generally divided into statutory tax exemption, specific tax exemption and temporary tax exemption in three ways. 3. deferred tax payment. Is a kind of special provisions on the taxes payable by taxpayers of all or part of the payment of taxes to the appropriate extension. 4. export rebates. Refers to the expansion of export trade, exports of goods to enhance competitiveness in the international market, according to the international practice of enterprises have been exported products in the export refund before each link pay domestic