关键词: 税收优惠,税权控制,税制简化,税收优惠法

Abstract: Since the reform and opening-up, the policies of tax incentives have been made with the single-mode, the compound mode has less been adopted. The single-mode emphasizes on one case one meeting, it is convenient and efficient; however, it will lead to such defects as too many forms and too complex types and quantities of the tax incentives. On the other hand, the compound-mode focused on the integration of uniformed rules. Even though this mode can overcome plenty of the defects of the single-mode, it would often fall into the predicament of difficult rule designing, lower flexibility and deficient maneuverability. Given the realistic considerations of simplifying tax system, controlling tax powers and legislating tax laws, the tax maker has to increase the frequency of implementing the compound-mode in the future process of formulating tax incentives, meanwhile, it should specially plan as a whole, make an overall arrangement, and steadily boost the clearing, standardization and categorization of tax incentives. Only in this way, can a legal system for tax incentives be constructed, which is harmonious and orderly at different ranks with substantial rationality and formal legitimacy, so as to achieve the transformation of tax incentives from rule by policy into rule by law.

Key words: tax incentives; taxation right control; simplification of tax system; law of tax incentives