Research On Optimizing The Tax Incentive Policy Of Qingdao Free Trade Zon

In the context of economic globalization,free trade pilot zones have become an important strategy to promote reform and opening up and facilitate the economy to achieve high-quality development.By the end of 2022,the number of FTZs in China has reached 21,and these FTZs have played an important role in promoting trade liberalization and facilitation,attracting domestic and foreign investment,innovating business models and promoting economic development.As an important means of national regulation,tax incentive policies have a rather profound impact on optimizing the business environment and promoting economic development in FTZs.Established in August 2019,Qingdao Area of China(Shandong)Pilot Free Trade Zone(Qingdao FTZ)is the largest area of China(Shandong)Pilot Free Trade Zone with the largest number of pilot tasks,as well as a pilot zone for deepening market-oriented reforms and expanding high-level opening to the outside world.In this context,it is important to study and optimize the tax incentive policy of Qingdao FTZ.When combing through the relevant literature,it is found that there is less literature on tax policy research in Qingdao FTZ,and the research perspective on the impact of tax incentive policy on FTZ is still relatively single,and there is a certain research gap.Based on this,this dissertation uses survey research method,comparative analysis method and case study method to study the optimization of tax incentive policy in Qingdao FTZ on the basis of the interpretation of concepts related to FTZ,tax incentive policy and basic theories such as tax return theory,tax competition theory and public choice theory.Through analyzing the development status of Qingdao FTZ and the current tax incentive policy,it is found that the current tax incentive policy of Qingdao FTZ has the problems of insufficient incentive,insufficient tax statutory,lack of local characteristics,and lack of innovation in supervision,etc.These series of problems mainly come from the policy level,historical level and implementation level.Meanwhile,comparing the tax incentive policies currently adopted by domestic Shanghai,Fujian and Hainan Free Trade Zones and foreign North America,Japan Okinawa and UAE Dubai Free Trade Zones,the analysis and summary refinement reveals advanced experiences in tax rate,legislation,regional characteristics,collection and administration and implementation methods that can be borrowed by Qingdao Free Trade Zone.Based on the above analysis,the tax incentive policy suggestions to help the development of Qingdao FTZ are proposed: firstly,to improve the relevant policies of Qingdao FTZ,and take measures to strengthen the policy legislation,enhance the incentive strength and innovate the incentive method;secondly,to implement the characteristic industry incentives for Qingdao FTZ,and adopt different strategies for the characteristic industries such as modern marine,international trade,shipping logistics and advanced manufacturing;thirdly,to Measures to ensure the implementation of tax incentive policies in Qingdao FTZ,constantly optimizing staffing,accelerating levy and management reform,and optimizing the assessment system;Fourth,targeted suggestions according to the functions of the central and local levels,including the central government’s measures to promote tax reform,strengthen policy legislation,and optimize the levy and management system,and local measures to implement the central government’s requirements without compromise,formulate local supporting policies,and continuously optimize the business environment,etc.Measures are taken to continuously optimize the tax incentive policies in Qingdao FTZ.