Research On Tax Support Measures For Foreign Trade Comprehensive Service Industry

In recent years,when the international trade situation became severe,the growth rate of China's export has turned negative,and the survival pressure of small and middle enterprises have been soared.Since 2013,in order to promote the transformation and upgrading of foreign trade,propel trade facilitation and increase the level of open economy,china began to support the development of new trade formats,especially the development of foreign trade comprehensive service industry.Foreign trade comprehensive service enterprises have the right to operate foreign trade,and they need to sign a foreign trade comprehensive service contracts with domestic and foreign customers before providing services.Through the foreign trade comprehensive service platform,the company can provide services such as customs declaration,logistics,tax refund and financing for its customers.At the beginning,the paper elaborated on the development of the traditional foreign trade agency system to the foreign trade comprehensive service industry,then sorted out the evolution of tax support measures for the foreign trade comprehensive service industry,and introduced the international experience.According to the investigation of H company,the paper analyzes the impact of the implementation of tax support measures on the foreign trade comprehensive service industry.On the one hand,tax support measures makes H company enjoy a number of preferential treatments,including the realization of rapid tax refunds,the reduction of stamp tax bases,and the clarification of the responsible parties.On the other hand,H company is facing the bottleneck of tax support measures,which mainly include three issues: overburdened responsibilities,greater risk of tax rebates,and difficulty in obtaining documents.Finally,in order to promote the development of the foreign trade comprehensive service industry,the paper puts forward optimization proposals for tax support measures.Firstly,tax authority should balance the rights and obligations of foreign trade comprehensive service industry.Secondly,tax authority should strengthen supervision,applying special fault-tolerance rates for management.Thirdly,tax authority should revise the requirements of document filing,and gradually improve the level of information sharing.At last,tax authority should strengthen the degree of tax relief on foreign trade comprehensive service industry.