我国自由贸易试验区税收优惠政策研究

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1、万方数据AbstractChinaistheworld’Slargestimportandexport，butwithaTPP,TTIPprotocol，theleadingpositionwillbeaffected．Therefore，theestablishmentoftheFTAisimperative，thisisourcountrytheestablishmentoftheFTAexternal．TheestablishmentoftheFTAiSmoreimportantcauseis

2、”topromotethereformandopeningup"．ThefirstfreetradezoneofChina．·ShanghaiFTA--wassetupinSeptember2013．Itwasestablishedandhavebeenofconcern，thepreferentialpolicyistofocusoncontent，thepreferentialtaxpolicyisapublicconcern．Intheory,thereiStopromotetradeandi

3、nvestmenteffectsofFTApreferentialtax，therebystimulatingeconomicgrowth．ButChina+SFTAismore”experimentalfieldcanpromotereplication，rejectedthepolicyofdepression”．Therefore，adisputehasbecomethepreferentialpoliciesoftaxwhattheFTA．Fromthedevelopmentexperien

4、ceofforeigntrade，theFTAisapreferentialtaxsupporting，SOthedevelopmentofChina’SFTAalsoneedtaxpreferentialpoliciestomoderate，toachieveacompetitivepositionintheworld．Buttothereasonabledesignofthepreferentialtaxsystem，ontheonehand，withtheinternationalpracti

5、ce，betterplaytheroleofFTAtopromotetradeandinvestment，ontheotherhandalsoaccordswiththesituationofourcountry．But，therestillmanyproblemsinthecurrenttaxpreferentialpoliciesforthezone．China’SFTAiSthepredecessorofthespecialcustoms1万方数据Thestudyonthepreferenti

6、altaxpolicyofFTZinChinasupervisionareas，manypoliciesareacontinuationofthespecialcustomssupervisionpolicies．Therearesomeproblemsintheintroductionofthecurrenttaxpreferentialpoliciesoffreetradearea，suchasthepreferentialtaxsystemisnotunified，thepreferentia

7、ltaxpolicyprovisionsambiguous，importtaxproblemshavenotbeensolvedyet．AndthroughtheanalysisofthedataalsofoundthatourcurrentpreferentialtaxpoliciesfortheFTAimplementationeffectisnotideal．Ontheonehand，thestatisticaltimeistooshort，thedataisnotsufficient，ont

8、heotherhand，theintroductionofthecurrentpreferentialtaxpolicyisnotperfect，notmanypreferentialtaxpoliciesarenotimplemented．HowtoimprovethetaxsystemofChinaFTZ，isthefocusofthispaper．mainconclusionsofthispaperareasfollows：China’SFTAneedspref