2012•Journal of Henan Institute of EngineeringRequires access

Research on Basic Theories of Tax Reduction and Exemption

Zhang Xue-bo, Cpc Central

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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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What this paper is about

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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Available 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.

Key concepts: Tax exemption, Perspective (graphical), Public economics, Tax credit, Law and economics, Incentive, Tax reform, Economics

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