Research on Basic Theories of Tax Reduction and Exemption
Zhang Xue-bo, Cpc Central
Abstract
Zhang Xue-bo, Cpc Central
Abstract
The paper tried on essence and classification of tax reduction and exemption from the perspective of standard level,although the academic field understands tax reduction and exemption from the perspective of economic encouragement.Then the paper concludes that tax reduction and exemption is dialectical unity of power and right on the basis of current theoretical resources.It′s not administrative incentive and is not tax policy yet.
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The paper tried on essence and classification of tax reduction and exemption from the perspective of standard level,although the academic field understands tax reduction and exemption from the perspective of economic encouragement.Then the paper concludes that tax reduction and exemption is dialectical unity of power and right on the basis of current theoretical resources.It′s not administrative incentive and is not tax policy yet.
Key concepts: Tax exemption, Perspective (graphical), Public economics, Tax credit, Law and economics, Incentive, Tax reform, Economics