我国外贸经济转型升级的税收政策选择

Tax Policy Options for the Transformation and Upgrading of China’s Foreign Trade Economy

全球经济贸易格局日新月异,我国对外贸易经济的转型升级是实现长远发展的必要措施。本文通过了解我国对外贸易经济转型升级的意义及必要性,分析当前外贸经济存在技术创新动力不足、产品质量良莠不齐、国际贸易渠道及平台建设滞后、政府职能转型不到位、高端人才普遍缺乏等问题,最后针对性地提出了鼓励企业技术进步和自主创新的税收政策、鼓励“走出去”的税收政策、促进跨境电商和外贸综合服务平台快速发展的税收政策、促进人才成长和人才引进的税收政策、进一步提高税收征管和纳税服务效率等相应建议,以供参考。

In the face of the rapidly changing global economic and trade landscape,the transformation and upgrading of China’s foreign trade economy is necessary to achieve long-term development.By understanding the signifi cance and necessity of the transformation and upgrading of China’s foreign trade economy,this article analyzes the existing problems in the foreign trade economy,such as the insuffi cient driving force of technological innovation,uneven product quality,lagging construction of international trade channels and platforms,the inappropriate transformation of government functions,and general lack of high-end talents,and finally puts forward targeted tax policies to encourage technological progress and independent innovation of enterprises,advocate“going global”,promote the rapid development of cross-border e-commerce and comprehensive service platforms for foreign trade,ensure the growth and introduction of talents,and further improve the effi ciency of tax administration and taxation service,etc.,as reference.