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目次一、引论二、税收优惠影响公平分配的基本原理三、税收优惠制度对公平分配影响的利弊分析(一)税收优惠法律制度对公平分配的促进作用(二)税收优惠法律制度促进公平分配的独特优势(三)税收优惠法律制度对公平分配的消极影响(四)对税收优惠产生消极影响的反驳(五)小结四、构建促进公平分配的税收优惠法律制度(一)税收优惠盈位:对受惠主体过度给惠(二)税收优惠缺位:应当给惠的未给惠(三)税收优惠错位:不应给惠的却给了优惠(四)税收优惠移位:税收优惠实效欠佳(五)税收优惠法律制度的完善五、简短的结论一、引论税收优惠法律制度是税法中所有能实际减少纳税人税负的一类特殊税
I. INTRODUCTION 2. Basic Principles of Tax Concessions Influencing Equitable Distribution III. Advantages and Disadvantages of Tax Concession System on Fair Allocation (I) Promoting Effect of Tax Concession Legal System on Fair Allocation (II) Tax Preferential Legal System Promoting Equitable Distribution (3) The Advantages and Disadvantages of Tax Preferential Legal System on Fair Allocation (4) The Objection to Negative Impact on Tax Preference (5) Conclusion IV. Building a Legal System for Preferential Tax Treatment to Promote Equitable Distribution (I) Tax Concession: Excessive benefits to beneficiaries (2) Absence of tax concessions: No benefits to beneficiaries (3) Disparity in tax benefits: Concessions should not be given to the beneficiaries (4) Displacement of tax concessions: Effectiveness of tax concessions Good (E) improvement of the legal system of tax incentives Fifth, a brief conclusion First, the introduction of tax incentives Legal system is all the tax law can actually reduce the tax burden on taxpayers a special tax