In the existing tax law in China,there are some drawbacks to the tax system of donation,which had a strong negative impact on the development of the public donation welfare.

The application of enterprise tax preference of papermaking industry and the tax saving strategy;

Tax preference policy analysis for the development of high-tech industries;

A Study on Tax Preference Policies for Small and Middle-sized Enterprise in China;

Host countries offer preferential taxation as an incentive to attract foreign investment.

The absence of preferential taxation policy is a major factor for slow development of corporate pension business in China.

Currently,the ap- propriate means of fiscal support in China are premium subsidy,preferential taxation,management fee subsidy and establis- hing a catastrophe risk fund.

The reason is that it has three restricting factors,namely insufficient demand of workers,insufficient ability and power of enterprises,insufficient policies of preferential tax.

The Enterprise Income Tax Law of the People s Republic of China unifies the Income tax rate of domestic and foreign enterprises,the criterion of pre-tax deduction and preferential tax policies.

The researches on their relations plays an important role in the stipulating of preferential tax policy and the realization of planning targets.

Based on the limitation of tax incentives policy for FDI in our country, we should reform and improve tax incentives.

Then from perfecting the law system of tax,adjusting tax incentives and making tax reformation,this text puts forward the conceives of our tax .

The paper analyses the role of tax policy that is playing in firm production and investment decision,summarizes the working mechanism and design of tax incentives for high-tech industries.