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1、山東科技大學碩士學位論文ABSTRACTTaxpreferenceisanimportantpartoftaxationelementsdirectlyrelatedtotheoverallfunctionofthetaxlaw．Intheprocessofeconomicdevelopmentinourcountrytoimplementalotofpreferentialtax，atthesametimeinthepositiveroleontheeconomicandsocial，thepreferentialta
2、xlegislationpresentsituationalsodisadvantages．ThecurrentpreferentialtaxlawsinChinatoomuch，non-standardphenomena,isfundamentallyinviolationofthetaxationneutralprinciple，taxationlegalprincipleandproportionprinciple，theprincipleofsocialpolicyfortheimplementationofth
3、etaxproblems．Therefore，correctunderstandingoftaxincentivesexisttheoreticalbasisanditsfunctionandeffectofvalueanalysisoftaxinthetaxlawprinciple，withthestandardizationofthetaxlawprincipleofpreferentialtaxlaws，atthesametime，analyzingtheexperienceandlessonsofdevelope
4、dcountriesanddevelopingcountries，toformulaterationalandeffectivetaxpreferentialpoliciestoimprovepreferentialtaxlegislation，taxlawontaxationregulationandcontrolfunctionintofullplayisofgreatpracticalsignificance．Preferentialtaxasameansoftaxregulation，theuseofhisfir
5、sthitthetaxfairprinciple，therefore，thepreferentialtaxlegislationshallreceivestrictlimit，therefore，thispaperestablishtaxrevenuelegalprinciple，proportionprinciple，theprincipleofsocialpolicyasabasicprincipleofpreferentialtaxlawsinourcountry，tostandardizeandguidethel
6、egislation．Inviewofthepracticalproblemsexist，fortheperfectionofthecurrentpreferentialtaxlawinChina,fromthebasicprinciplesofabidebythethreeaspectstobeperfected．Keywords：Taxpreference；Principlesoftaxlaw；Preferentialtaxlaws山東科技大學碩士學位論文目錄目錄導論????????????????．．10．1選題立
7、意與研究方法??????????????．10．1．1選題立意???????????????????10．1．2研究方法???????????????????20．2研究現(xiàn)狀與主要內容??????????????．20．2．1研究現(xiàn)狀???????????????????20．2．2主要內容?????????????．?????．．30．3結構安排與論文創(chuàng)新和不足????????????．30．3．1結構安排???????????????????30．3．2論文創(chuàng)新???????????????????40．3．3存在不
8、足???????????????????41稅收優(yōu)惠????????????????51．1從稅收中性到稅收調控??????????????51．2稅收優(yōu)惠??????????????????81．2．1稅收優(yōu)惠的基本內涵??????????．?????．．81．2．2稅收優(yōu)惠的特征?????????????????
