A Study on the Influence of Tax Incentives on the Construction of National Unified Market

DOI

10.2991/978-94-6463-811-0_18How to use a DOI?

Keywords

tax incentives; unified market; institutional innovation; fair competition; resource allocation

Abstract

As an important part of fiscal policy tool, tax incentive plays a key role in breaking down market segmentation, promoting factor flow, and optimizing resource allocation. This paper analyzes the mechanism of tax incentive in promoting fair competition in the market, stimulating innovation momentum and coordinating regional development, and puts forward some policy suggestions on perfecting tax incentive system, strengthening legal guarantee and constructing collaborative governance system in combination with current policy practice and challenges, so as to provide theoretical support and practical path for the deepening development of unified large market.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Xinyue Shen
PY  - 2025
DA  - 2025/08/14
TI  - A Study on the Influence of Tax Incentives on the Construction of National Unified Market
BT  - Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)
PB  - Atlantis Press
SP  - 172
EP  - 179
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-811-0_18
DO  - 10.2991/978-94-6463-811-0_18
ID  - Shen2025
ER  -