Research On Tax Preference System Of Shanghai Free Trade Zone

Watch the development of world free trade zone, we find "convenient port environment, attractive tax policy, developed infrastructure and a comprehensive management system, is an important factor in supporting the successful operation of a free trade zone.,and it is same to the establishment of Shanghai Free-Trade Zone. " Tax incentives " play a positive role in promoting economic development, reform, change management at Shanghai Free-Trade Zone. However, the establishment of Shanghai Free-Trade Zone is not deliberately to draw a " tax concessions "special area", while to seek a sustainable and can be replicated model of economic development in the new round of economic reform process, let the success model of economic development growing successful in our country,promoting a new reform for economic.Thus, the establishment of a scientific and sensible system of tax incentives is necessary for Shanghai Free-Trade Zone operation healthful. Based on the theoretical features and functions of the Free-Trade Zone, the article will Introduces the basic situation and legal problems of Shanghai Free-Trade Zone, By description the successful experience of foreign Free Trade Zone in tax incentives, put forward a suggestion for Shanghai Free-Trade Zone of how to complete the tax incentives.Provided a feasible idea for tax incentives of our country Free-Trade Zone to explore a normative, rationality and effectiveness development path.Besides the introduction and conclusion, the article mainly includes the following sections:The first part describe the basic concepts of the Free-Trade Zone and the tax incentives, describe the theory,function and feature of tax incentives system,provided theoretical brace for Shanghai Free-Trade Zone establish tax incentives system.The second part demonstrate the current situation and problem of Shanghai Free-Trade Zone tax incentives system. The Shanghai Free-Trade Zone tax incentives system including tax incentives for promote trade and tax incentives for promote investment two parts, this system has the feature of "used" and close to the "real demand". However, this system has the problem of departure tax legalism, lack uniformity,supervision system not perfect,easily lead to unfair competition.The third part describe the reason of successful development of Hamburg Free-Trade Zone, New York Free-Trade Zone, Singapore Free-Trade Zone and the significance for Shanghai Free-Trade Zone. This section point out that China Free-Trade Zone should unify tax legislation, complete tax incentive system, strengthen supervision.The fourth part provided suggestion for the weakness of the Shanghai Free-Trade Zone.Include unified legislative authority, strengthen supervision,build the system of accountability and pullout.