关于自贸区税收优惠政策的探讨与建议

Discussion and suggestion on preferential tax policy of free trade zone

我国自贸区的设立是为了实现进一步对外开放和对内改革,合理的税收优惠能够带来投资促进、贸易创造和市场扩张的正面效应,因此税收优惠政策理应成为自贸区制度创新的重点内容。在本文中,笔者将对税收优惠进行理性评析和合理设计,提出我国自贸区应避免走税收竞争化道路、完善涉外税收制度、对税收优惠方式进行合理搭配和加强对税收优惠的监管四个建议,以期有助于推动自贸区平发展。

In our country, the establishment of a free trade area is in order to realize the further opening to the outside world and internal reform, reasonable tax incentives to promote investment, trade creation and expansion of the market. Therefore, the preferential tax policy should become the focus of the content of the system innovation of the free trade zone. In this paper, the author will carry on the rational analysis and the reasonable design to the tax preference, put forward four proposals: to avoid tax competition, improve the tax system, reasonable collocation of tax incentives, to strengthen the supervision of tax incentives, in order to promote the development of free trade zone.