Research On The Rule Of Law Of Border Trade Tax In Ethnic Minority Areas In China

In the past two years,the COVID-19 has caused a great impact on the domestic and international economy and trade,and the macro environment faced by China’s "fourteenth five years plan" is also more challenging.In order to further reduce the adverse impact of the epidemic on China’s border trade in ethnic minority areas,break through the development adversity and resistance of the rule of law of border trade tax in ethnic minority areas,optimize the overall structure of border trade industry in ethnic minority areas,and improve the economic benefits of border trade in ethnic minority areas,Taking Yanbian Korean Autonomous Prefecture as an example,combined with the characteristics of border trade in other ethnic minority areas in China,this paper analyzes the shortcomings and puts forward corresponding countermeasures.The first chapter focuses on the research purpose and significance,research status at home and abroad,research methods,as well as the innovation and deficiency of this paper.Select two typical cases of "small border trade" and "border people mutual trade" respectively,and put forward the research clues of this subject through the way of cases.On the basis of the first chapter,the second chapter combs and interprets the core concepts and relevant theories involved in the case.At the same time,combined with the border trade data of Yanbian Korean Autonomous Prefecture,it comprehensively summarizes the border trade tax law practice of Yanbian,and makes an in-depth analysis on the border small trade tax collection and management and Border residents barter collection tax system and management of Yanbian Korean Autonomous Prefecture.The third chapter uses the comparative research method to compare and analyze the border trade tax policies and practices of other ethnic areas in China,find the similarities and differences of tax policies,explore the universality and particularity of border trade tax policies in different ethnic areas,and extract enlightening conclusions.The fourth chapter makes an extended analysis of the cases listed in the first chapter of this paper in two parts: The one is it discusses the problems existing in the practice of border small trade tax;The other is it discusses the problems existing in the tax practice of border trade,and analyzes the causes of the above two kinds of tax practice problems.The fifth chapter uses the relevant theories of the second chapter,integrates the previous cases,comparison objects and the shortcomings of border trade tax,and puts forward some suggestions to make up for the rule of law of border trade tax in ethnic areas of our country.