中国(上海)自由贸易试验区财税难点和对策研究

Taxation Difficulties and Countermeasures Research in CSPFTZ

中国(上海)自由贸易试验区(以下简称"上海自贸试验区")建设需要财政政策的有力支持,应通过设立上海自贸试验区财政局,建立健全自贸试验区财政机构和管理体制;适度增加中央对上海自贸试验区建设中重大事项的专项资金支持;积极创新投融资方式,健全政府投资引导机制;完善上海自贸试验区境外股权投资的税收制度;完善上海自贸试验区离岸业务的税收政策;完善上海自贸试验区税收征管体系。

China（Shanghai）PFTZ needs strong support from fiscal policy,therefore it is proposed to：establish China（Shanghai）PFTZ test area Finance Bureau,establish and improve its financial institutions and regulatory system;make a modest increase from the central government for China（Shanghai）PFTZ in special funds to support major events;actively innovate investment and financing methods,and improve government investment guiding mechanism;improve the tax system of foreign equity investment in PFTZ;improve its offshore tax policy;improve its tax collection system.