Study On Customs Tax Collection Facilitation Of China (Shanghai) Pilot Free Trade Zone

In the process of global economic integration, free trade zone plays an importantrole, not only stimulates the country’s economic development, but also accelerates thenational economic exchanges. Free trade zone of international trade activitiesfacilitate the creation of a favorable environment, showing the superiority of itssystem in the country to accelerate the pace of development of import and exporttrade, attracting foreign capital and advanced technologies, and promote upgrading ofindustrial structure and other aspects of the country. since the FTZ established anddeveloped, the countries have much more opportunities to develop internationalbusiness and get great benefits. In the early1990s, the State Council, China’s firstFree Trade Zone set up according to the prevailing economic forms of need-Shanghai Waigaoqiao Free Trade Zone, although the extent of the gap between liberaland free trade zones in other countries, it marks a step of success, The first steptowards a free trade area. After20years of development, the country has established alarge amount of special customs supervision area Bonded, Bonded Port, BondedLogistics Park, comprehensive Free Trade Zone, but these special surveillance zoneand other countries in the world FTAis still a difference.To further increase the market-oriented reform, exploring the transformation ofgovernment functions, the release of the energy efficiency of the market economy, inSeptember2013China (Shanghai) free trade test area was formally established. sincethe establishment of free trade test area, the government actively promoted innovationsystem, improved their management level, increased the intensity of market-orientedreforms. Customs tax collection and management is an important part of governmentadministration, tax collection and research facilitation of free trade test area, theresults of tests on the one hand for the free trade zone in the summary trial process ofreform has been made to achieve the purpose of promotion of replication; on the otherhand In the experience of other countries, a free trade zone on the basis of advancedmanagement mode, take advantage of free trade test area "pilot" relaxed environment,made a bold reform proposals feasible for tax collection and facilitation of free tradetest area.The main contents are: Chapter1: Introduction part introduces the background tothe significance, for tax collection and define the concept of facilitation and efficiencyof tax collection and analysis, an overview of the domestic and facilitating taxcollection for research status, the last brief research methods, content and innovationframework. Chapter2: Overview of the theoretical basis for tax collection andfacilitation, process reengineering, the new public service theory and new publicmanagement theory, this part also summarizes the basic theory of the same sex as thethree studied facilitation important theoretical support. Chapter III: Overview of thestatus quo of the Tax Administration FTA test area and the reform that the customsdepartment has been achieved, this part also analyzes the problems in the status quo.Chapter4: focuses on domestic and on tax collection and facilitation experience and practice, and it refines the test area for trade facilitation experience in tax collectionreference. Chapter5: in this part, the reform suggestions are proposed in the aspectsof changing concept of tax collection, the improvement of methods of tax collectingand with the help of the third-party market organizing strength.