Study On The Application And Limitations Of The Principle Of Autonomy

Since the Shanghai free trade zone was formally established, the preferential tax policy as an important part of Shanghai FTA policy, take an important role. "The State Council on the issuance of notice" Chinese(Shanghai) overall program of free trade test area: in thepremise of maintaining the existing tax system, fair, unified specifications, to cultivate thefunction orientation, improve the relevant policies. Zone as a testing ground for innovation,its purpose is to form a copy, replicable experience, will expand to the release of the bonus system. Tax is an important legal system in the FTA, it can have a positive effect to attract foreign investment, promote trade, also can bring the policy of "depression", "harmful tax competition" and other negative effects, the legitimacy of the rational view of tax incentivesand to the legal limit is necessary. Outside the FTA preferential tax system has become more and more complete, but our country is still in the pilot stage of exploration area, there are dual problems beyond the tax form and essence of the limit limit existing preferential tax system.This article from the international law angle to the free trade zone in the tax law system research. In addition to the introduction and conclusion, the text is divided into four chapters.The first chapter mainly elaborates the function of tax law system in the special economic zone of the theory of evolution, through the special economic zone tax legal review of the literature at home and abroad, led to the establishment and Shanghai free trade zone matching the inevitable request of tax law system; Chapter ii into the theme, mainly discusses the practice exploration of Shanghai free trade zone in the tax law, the first free trade zone in China’s history and tax arrangement review, again to Shanghai free trade zone were discussed and the specific legislative problems and relevant details, illuminates the Shanghai free trade zone tax legislative status quo of the legal system; The third chapter mainly analyze the Shanghai free trade tax law system, clarify the role of, to reflect on it, points out its disadvantages; The fourth chapter mainly describe the theory of international tax free trade zone in Shanghai enlightenment of tax law, the analysis of some of the main theory of free trade zone international thinking and research; The fourth chapter focuses on the innovation of the legal system of tax Shanghai free trade zone, first of all, using the experience of international free trade area development, and proposed own view and the suggestion, from theoretical analysis, path selection to macro way of thinking, progressive transformation, in-depth step by step.