Research On Promoting The Development Of Liaoning Free Trade Pilot Zone By Customs Taxation Policy

On March 31~stt 2017,the State Council officially issued Notification of the Overall Scheme of the State Council on the Issuing of China(Liaoning)Free Trade Pilot Zone.On April 11~thh of the same year,Liaoning Free Trade Pilot Zone was officially established.The nature of our country's Free Trade Pilot Zone(FTPZ)belongs to the unilateral opening policy of our country.In comparison with the Free Trade Area(FTA),the concept of FTPZ is more accurate for the concept of Free Trade Zone(FTZ)with policy innovation and policy experimental function.And the FTPZ is a further upgrade of the FTZ represented by the Customs special supervision zone in our country.Since the establishment of China Free Trade Pilot Zone,China Customs has created a series of reform and innovation measures about Customs taxation policy especially,which has promoted and propelled the development of finance,services,trade facilitation and other aspects.Meanwhile,in the wake of the expansion of the space scope of the FTPZ,from the initial inside Customs special supervision zone,gradually extended to the outside of the zone,the higher requirements and challenges for the innovation and supervision of Customs taxation policy have been put forward.Meanwhile,as one of the third batch of the FPTZs established in China,Liaoning Free Trade Pilot Zone is the critical measure taken by the CPC Central Committee and the State Council,with the purpose to comprehensively deepen reform,expand the opening up and promote the revitalization of old industrial bases in the Northeast under the new situation.Based on the analysis of the innovation of the Customs taxation policy on promoting the development of the FTPZ,this paper focuses on the vital role of the Customs taxation policy innovation in promoting the development of Liaoning Free Trade Pilot Zone and further puts forward the related policy suggestions for the further reform and development of the future Customs taxation policy of the FTPZ in our country.The main content of the thesis:Chapter1:The introduction,mainly elaborates the background and significance of the research on the Customs taxation policy to promote the development of Liaoning Free Trade Pilot Zone,and reviews the literature and research methods home and abroad.Chapter 2:The related theories pertaining to the establishment of China's FTPZ and the development of the Customs taxation policy are summarized.The chapter focuses on the related concepts of the FTPZ and the theoretical basis of Location Advantage,Industrial Cluster and Growth Pole of the establishment of FTPZ in China,as well as,the Institutional Innovation Theory concerning to the Customs taxation policy innovation.Meanwhile,the chapter analyzes and summarizes the evolution process of Customs taxation policy theory since the founding of our country,and puts forward the new trend of Customs taxation policy"Policy Innovation and Enterprise Service"since the establishment of FTPZ.Chapter 3:The exposition of the Customs taxation policy innovation in FTPZ.This chapter focuses mainly on the inducting and summarization of the contents of Customs taxation policy innovation in promoting the development of financial service,trade service,professional service,tax service,etc.,since the establishment of China's FTPZ.Meantime,the significance of the innovation of Customs taxation policy to the development of the FTPZ in China is emphasized.Chapter 4:The domestic comparative analysis of the effect of the innovation and implementation of the Customs taxation policy in Liaoning Free Trade Pilot Zone.This chapter firstly summarizes the overall situation of each region in Liaoning Free Trade Pilot Zone,and then compares and analyzes the effect of the innovation of Customs taxation policy in China's FTPZ,represented by Shanghai Free Trade Pilot Zone.This chapter also probes into the pivotal role of the innovation of Customs taxation policy in promoting the industrial development and structural adjustment of Liaoning Free Trade Pilot Zone.Chapter 5:Suggestions for optimizing and innovating the Customs taxation policy in Liaoning and China's FTPZ.Combining the development goal and basic situation of Liaoning Free Trade Pilot Zone,the chapter puts forward the suggestions for optimizing and innovating the Customs taxation policy,including the implementation of the Customs selective tariff policy in Customs special supervision zones;promoting the innovation of protective tariff represented by the bonded mixed-ore in the port;promoting the construction of high-end manufacturing bonded exhibition platform;and promoting the construction of art bonded trading center,so as to promote the development of local economy and culture.Meanwhile,the chapter analyses and discusses the future direction of the optimization and innovation reform of the Customs taxation policy in China's FTPZ:First,the applicable scope of the Customs taxation innovation policy in the FTPZ ought to be expanded.Second,the advantages of the Customs taxation policy in Customs special supervision zones should be highlighted.Third,it is a necessity to innovate more diversified collection and management service reform of Customs taxation.Fourth,explore the promotion and implementation of innovation policy at the core of enterprise credit.