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1、税收优惠政策（Preferentialtaxpolicy）PreferentialtaxsystemSource:releasetime:2012-12-18size:[large,mediumandsmall]Thebasicprincipleoftaxincentives:promotetheprogressofscienceandtechnology,toencouragetheconstructionofinfrastructure,encouragethedevelopmentofagricu
2、lture,environmentalprotectionandenergysaving,safetyinproductionsupport,regionaldevelopment,andpromotingpublicwelfareandcareforvulnerablegroups,effectivelyplaytheguidingroleofpreferentialtaxpolicies,tofurtherpromotethenationaleconomyoverall,coordinatedand
3、sustainabledevelopmentandsocietycomprehensiveprogress,isconducivetobuildingaharmonioussociety.Inaccordancewiththeaboveprinciples,thecurrentpreferentialtaxpolicyhasbeenmainlyinthepasttoregionalconcessions,adjustedtopreferentialindustrybased,regionalprefer
4、encessupplementedbypreferentialtaxpatterns.I.preferentialtaxmeasuresTaxincentivesincludetaxcuts,taxexemptions,exportrebatesandotheritems.1.taxcuts.Thatistosay,accordingtothetaxlaw,thetaxpayershallpayaportionofthetaxpayable.Itisaspecialprovisiontosupporto
5、rtakecareofsometaxpayersinordertoreducetheirtaxburden.Generallydividedintostatutorytaxcuts,specifictaxcutsandtemporarytaxcutsinthreeways.2.taxfree.Thatis,certainspecialtaxpayersareexemptfromalltaxesofsomekind(orsomekindoftax).Generallydividedintostatutor
6、ytaxexemption,specifictaxexemptionandtemporarytaxexemptioninthreeways.3.deferredtaxpayment.Isakindofspecialprovisionsonthetaxespayablebytaxpayersofallorpartofthepaymentoftaxestotheappropriateextension.4.exportrebates.Referstotheexpansionofexporttrade,exp
7、ortsofgoodstoenhancecompetitivenessintheinternationalmarket,accordingtotheinternationalpracticeofenterpriseshavebeenexportedproductsintheexportrefundbeforeeachlinkpaydomesticcirculationtax(mainlyvalue-addedtaxandconsumptiontax)tax.5.reinvestmenttaxrefund
8、.Thatis,thereturnoftheprofitsreceivedbyaparticularinvestortotheenterpriseorthenewenterpriseshallberefunded.6.,thatisthesignofretreat.Thatis,thetaxpaidbythetaxlaw,thetaxauthoritiesinthetax,someorallreturnedtotaxpayers.Back,
