Research On Customs Tax Administration Of Hainan Free Trade Zone(Port)

At present.in the context of the accelerating process of economic globalization,China is also constantly exploring new ways of open economic development.Since 2013,11 free trade zones have been constructed step by step in batches.In 2018,China decided to support the construction of freedom in Hainan Island.As the national entry and exit supervision and administration organ,under the mode of "within the borders while outside the customs territory",how to fully draw lessons from the latest research results of customs tax administration in free trade ports at home and abroad,study and put forward supporting tax administration modes deserves in-depth studyIn the introduction part,the paper analyses the theoretical research results of tax,customs tax,free trade port and customs tax at home and abroad.Chapter 2 defines the concepts and characteristics of FTA and FTA,introduces the concept,system and operation process of customs tax administration,and introduces the theory of risk management and system innovation Chapter 3 analyses the experience of customs tax administration in free trade zones(ports)at home and abroad,and forms relevant enlightenment by analyzing the mature experience of free trade zones and ports in Guangdong,Shanghai,Tianjin,Hong Kong and Singapore.Chapter 4 takes H Customs as an example,analyses the basic conditions and the current situation of customs tax administration,and makes a comprehensive study of the problems existing in the construction of Hainan Free Trade Zone(Port)by H Customs.Chapter 5 proposes to solve the existing problems and promote the development of Hainan Free Trade Zone(Port)by establishing and improving the legal system,improving the tax preferential system,increasing risk prevention and control,and strengthening information construction.