tax preferences

There are great differences on tax preferences 、 Pre-tax deduction standards 、 tax rate in homeland capital and foreign capital enterprise under two income tax systems in use. Foreign capital enterprise enjoys more than homeland treatment from it.

在两税并行的企业所得税制度下，外商投资企业和内资企业在税收优惠、税前扣除标准、税率等方面存在很大差异，外资企业从中享有超国民待遇。

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But the comprehensive exemption regulation can lead to the abuse of the tax preferences, which can cause deadweight economic loss.

但是过于笼统的免税规则往往导致滥用税收优惠，从而引发无谓的经济效率损失。

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Some Proposals of Restructuring Tax Preferences concerning Foreign Investments

对涉外企业所得税优惠政策结构性调整的建议

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However, the development of employer pension needs perfect legal systems, effective management system of fund and tax preferences. Among those factors, the key is how to manage employer pension fund normatively and invest it efficiently.

然而，大力发展企业年金需要健全的法律体系、有效的基金管理制度以及税收优惠政策的支持，其中最为关键的问题是如何对企业年金基金进行规范管理和有效投资。

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And after we entered WTO, the tax preferences have less impact on attracting capital. Therefore we should determine the preference policy for foreign capital based on industry policy.

加入WTO后，税收优惠对于吸引外资的作用已经相当有限，应当以产业政策为基调来制定外资税收优惠措施。

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The Influence of International Tax Competition Upon the Choice of Our Tax Preferences

国际税收竞争对我国税收优惠制度选择的影响

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After the deed tax preferences canceled, the deed tax policy is no longer subjected to families, including home buy, spouse and minor children, instead of individual.

同时，二套房契税优惠取消的新标准出台后，契税政策认定不再是以个人为准，而是以家庭为单位，成员范围包括购房人、配偶以及未成年子女。

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Provide more tax preferences for self-directed innovation, including increasing the withheld income tax.

加大对企业自主创新的税收优惠, 包括加大自主创新投入的所得税抵扣力度.

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