Research On Tax Policy To Promote The Development Of China (Hunan) Pilot Free Trade Zone

Promoting the development of China(Hunan)Pilot Free Trade Zone is an important starting point for China to build a new growth pole of economic development and a new highland of reform and opening up in the central reign,as well as an important carrier to implement the strategy of Hunan.China(Hunan)Pilot Free Trade Zone has just been established,and its high-quality development needs the support of tax policies and other related supporting policies to a certain extent.However,the current tax policy of China(Hunan)Pilot Free Trade Zone is generally weak in supporting the development of China(Hunan)Pilot Free Trade Zone,which is not conducive to attracting various target enterprises to settle in China(Hunan)Pilot Free Trade Zone,and it is difficult to stimulate the development vitality of existing enterprises in China(Hunan)Pilot Free Trade Zone,thus adversely affecting the realization of the goals of China(Hunan)Pilot Free Trade Zone.Therefore,it is of great necessity to study relevant tax policy suitable for the development of China(Hunan)Pilot Free Trade Zone.Firstly,this paper defines the concept of Free Trade Zone,and then introduces the current situation of the development of China(Hunan)Pilot Free Trade Zone,specifically analyzes the strategic positioning and development planning of China(Hunan)Pilot Free Trade Zone,and clarifies the tax policy needs of China(Hunan)Pilot Free Trade Zone from the two aspects of promoting the development of key industries and the cooperation of Sino-African economic and trade.Secondly,this paper sorts out the tax policy of China(Hunan)Pilot Free Trade Zone,analyzing whether its current tax policy arrangement can meet the development needs of China(Hunan)Pilot Free Trade Zone.This paper finds that: First,there is a lack of tax policies to support the strategic positioning of China(Hunan)Pilot Free Trade Zone,which is reflected in insufficient tax policy to promote the development of key industries and the cooperation of Sino-African trade.Second,some tax policies are basically the continuation of the original tax policy;Third,some tax policies and pilot policies have not been implemented,and fourth,the current tax collection and management service measures still need to be optimized.Thirdly,this paper draws useful experience from the comparative analysis of other Free Trade Zone tax policy arrangements at home and abroad.Finally,this paper puts forward corresponding policy suggestions for the above problems.First,regarding the development of Sino-African trade,We may pilot value-added processing tariff exemption,pilot measures to expand the scope of benefit from the zero-tariff policy on non-trade imports,and tax support measures to promote the development of non-barter trade.The second is about the development of key industries,we can strive for tax support policies to promote the development of enterprises in key industries and talent gathering.Third,we may accelerate the implementation of existing tax policies and pilot policies.Fourth,further optimizing the tax collection and management service measures in China(Hunan)Pilot Free Trade Zone,hoping to try to put forward policy suggestions conducive to promoting the development of China(Hunan)Pilot Free Trade Zone.