Research On Tax Issues And Countermeasures For The Special Areas

According to the specific needs in different historical stages of reform and opening-up,China has set up 6 kinds of special areas under the customs supervision since Shanghai WaigaoqiaoFree Trade Zone set up in 1990,including free trade zones,export processing zones,bonded logistics parks,cross-border industrial zones,bonded port area and comprehensive free trade zones.Basically,it meetsthe demand of the economic development in different periods and solves the prominent problems in different historical stages.In 2015,the import and export value ofspecial areas under the customs supervision achieved 4.29 trillion yuan,which accounted for 17.1%of the total value of foreign trade import and exportat the same period.The special area under the customs supervision is a product of China's reform and opening up,and it has become an important platform of the open economy development in our country.At the same time,along with the tough period of reform,China presenteda different new state in the economic globalization development.Under the new situation,some problems restricted the special areas under the customs supervision in our country that it cannot play a greater role in the open economy.The problems are mainly manifested in the following 4 aspects:slow development growth trend,poor connection between two markets,restricted industrial transformation and upgrading and to be improved business environment.In 2012,the State Council issued<Guidance to promote the development of special areas under the customs supervision>"(National[2012]58),which put forward" perfect the bonded functions,standardize the tax policy,optimizing carry-over supervision".In 2015,General Office of the State Council issued<Optimization scheme tospeed up the integration of special areas under the customs supervision>(National[2015]66),which proposed "standardize and improve the tax policy of special areasunder the customs supervision,promote the international market competition,at the same time supply an equitable policy environment for its participation in the domestic market".Since 2013,on the basis of special areas under the local customs supervision,the State Council has approved 11 free trade test zones,such as Shanghai,which marked the development and exploration of special areas under the customs supervision in our country entered into a new historical stage.According to research the current situation of special areas under the customs supervision in our country and take example by domestic and foreign research results,the author of this paper points out the tax handicap in the development process of special areas under the customs supervision,and then put forward feasible solving suggestions and countermeasures.Only complying with the demand of enterprises and society and crackingthe bottleneck in area development,the special areas under the customs supervision in our country can enhance the real competitiveness and give full play to the foreign trade and economic development.