Study On Tax Policy Of Ningbo's Special Customs Controlling Zone

Since the reform and opening up, China's foreign trade economy rapid development, the foreign trade policy and constantly bring forth the new through the old, areas under special customs supervision is attuned to this point in time, based on the demand points emerge as the times require, it is a test area of our country development of opening to the outside world, standardized processing trade, try bonded logistics, has a positive exemplary significance. Up to now, areas under special customs supervision after the evolution and development ofseveral years, and the first form than either from quantity and forms have no small change, from the development of free trade zone in the early ninety approved the establishment of thedifferent functional areas into 6 categories. Over the past 20 years, the special supervision of the regionalplayed an active role in the international industrial transfer, to promote the transformation and upgrading of processing trade, expand foreign trade and promote employment etc.. But we should also clearly see in China's accession to the WTO, the influence of the global economic integration to our special supervision areas has brought a greater impact, the state to give preferential policies especially the policy of tax reduced gradually in the global economy under the trend of seek common ground while reserving differences, causes the enterprise tohesitate about what move to make in whether into the district development, think that the District internal and external policy difference is too small, not on the production and management with greater tonic.Based on the study on relevant theories and literature, analyzes the current development ofareas under special customs supervision, puts forward the main problems existing in the implementation of the regional tax policy, and put forward the direction of transformation andcountermeasure and suggestion. Taking the special supervision of the customs area of Ningbo city as a sample, although it is not China's largest special supervision areas, but hassome of the typical characteristics of special areas, special supervision of the regional taxpolicy of customs problems with it, hope to the development of the special supervision areas in China to provide some ideas and suggestions.