Research From The Free Trade Zone Of The Referential Tax Policies

As the intersection point of economic exchanges around the world,Free Trade Zone for the development of the global economy has played an important role, and promote the integration of world economy. At the same time, the establishment of a free trade area has brought the development of domestic economic opportunities for many countries,these countries made great gains in the process of the development of free trade zones.Many countries in the world have set up free trade zone in the country,to attract foreign capital and advanced technology through free trade zone,spurring national economic development.As early as in1990,China established China’s first bonded zone-Shanghai Waigaoqiao bonded zone on the basis of the successful experience of Foreign Free Trade Zone on,after20years of development,China has established19bonded zones,bonded zone for China’s economic development,promote trade,deepening and international economic exchanges.In order to further development of the economy of our country,to find ways of the transformation of government functions,the establishment of the Shanghai Free Trade Zone in September last year,started the exploration of our country road,and our country should build is in line with international standards in line with international practices of the free trade zone.In Shanghai free trade zone set up,with the support of the preferential policy is still in the exploration.The preferential tax policy is an important part of many preferential policies of the free trade zone,has an important role in promoting the benign development and its expected function on the free trade zone.Based on the successful experience,it is necessary tolearn from international free trade zone of considering the situation of our country,developing a set of consistent with China’s economic development requirements of the free trade zone of preferential taxation policies.At present, domestic research literatures mainly stay in the tax benefit on the bonded zone policy and regional tax coordination research,this paper is based on the tax policy of the international success free trade zone to reference research. Mainly carries on the elaboration from five aspects.The first part-introduction In this part of the thesis research background, research current situation,research purpose,research significance, research methods and innovation and inadequate aspects.The second part-free trade zone and the bonded zone in China related theories firstly, expounds theconcept, free trade zone of the characteristics, functions,types. Secondly,the bonded zone in China and some of the current preferential tax policies for the bonded zone.The third part-Overseas free trade zones of preferential tax policies on the part of preferential tax policy of foreign free trade zone,the preferential tax policy of foreign free trade zone are summarized, comparative analysis,discusses in the import and export tax, low tax preferential policies,preferential tax,accelerated depreciation investment credit policy,research and development expense deduction and other aspects of thepreferential tax policy of foreign free trade zone.The fourth part-bonded zone in China, Shanghai Free Trade Zone preferential tax policy research in this part firstly introduces our countryfrom bonded zone to development the establishment of the Shanghai Free Trade Zone, and then the country issued on the establishment of the Shanghai free trade zone scheme of interpretation of policies,and the policy interpretation the positioning of Shanghai free trade zone.Secondly,selects representative significance in domestic Tianjin Dongjiang Bonded Port Zone as an example,the preferential tax policies for the bonded zone in China and analysis.The fifth part-Preferential tax policies for the construction of the Shanghai Free Trade Zone suggest that part of the third part foreign free trade zone tax preferential policy and the fourth part of our analysis of tax preference policies in bonded areas,considering the condition of our country,the Shanghai Free Trade Zone in the import and export income tax preferential policy, tax preferential policies,tax preferential policies put forward specific policy recommendations.