Research On Tax Policies In Integrating And Optimizing Special Customs Surveillance Zone

On September 9th,2015, General Office of the State Council issued The plan on accelerating Special Customs Surveillance Zone (SCSZ)of regional aggregation and optimization, pointing out that we ought to focus on the main contradiction and highlighting problems which exist in the current regional development, so that we can make the SCSZ constantly adapt to the new developments and needs and gradually unify types, functions, policies and management of various SCSZ, which is to integrate all sorts of special surveillance zones into the comprehensive bonded zone. The newly established SCSZ will be named comprehensive bonded zone. Comprehensive bonded zone is currently the most open SCSZ which has the most favorable policies and most complete functions. Nowadays, the comprehensive bonded zone basically issued no special tax policies and legislation regulation and referred to and implemented those in bonded ports instead. As the economic situation constantly develops and changes, the tax policies which are issued after the integration and optimization of SCSZ must keep pace with the reform and development of this era. Therefore, regulating and perfecting SCSZ tax policy, promoting the adequateness of enterprises to compete in the international market and meanwhile creating a fair political environment for its competition in the domestic market are the purposes and meanings of this paper.The paper uses empirical analysis and comparative analysis, and traditional commercial theory as well as product life cycle theory to elaborate the significant role that tax policies play in the establishment and operation of the SCSZ, which provide the research on regulating and perfecting tax policies of the SCSZ with methods and theory instruction. Moreover, this paper will take Suzhou Free Trade Zone as an example and analyze the shortages of our SCSZ through comparing the features and tax policies of SCSZ at home and abroad on the basis of factual data of Suzhou Free Trade Zone. And according to the analysis, the paper will suggest a developing direction on the integration and optimization of SCSZ tax policies.Author thinks tax policy is the core policy for SCSZ and it is the ACE for the district to attract investment. However, the SCSZ of our country is in a key period of consolidation and upgradation, it has a series of problems ranging from regional development imbalances, the lack of legislation on tax policy, the weakening advantages and lack of tax policy on industrial transformation. Therefore, through a series of researches, this paper proposes to accelerate tax legislation on SCSZ to regulate and guide regional development, and suggest to set up matched tax policies and give full play of advantageous effect of tax policy. Meanwhile, issuing tax policies combining the reform of national supply side will help to support and promote industrial transformation and upgradation along with trade diversification and facilitation.Here is the general structure of the paper:firstly, the paper elaborates on theory basis related to SCSZ and analyze the principles which the improvement and regulation of tax policies should follow during the integration. Then, the paper analyzes the current situation and main problems of the SCSZ. And by combining the data and the questionnaire of Suzhou Free Trade Zone, the paper analyzes the main problems existing in the integration to lay the groundwork for further analyzing the rationality, usability, and legitimacy of the tax policies. Next, the paper studies tax policies of foreign SCSZ, which allows China to absorb and learn from the advanced experience of foreign countries. Lastly, based on the previous research and survey feedback, we found the orientation of tax policy reform during the integration of SCSZ and make the following suggestions:I, Accelerate the process of SCSZ tax legislation to regulate and guide the regional development; ?, Simplify the setup of tax systems, and improve the service efficiency; ?, Perfect and standardize the tax incentives and improve its international competitiveness; IV, Accommodate tax policies to meet the needs of national supply side reforms so as to play a leading role in industrial development; V, Match the SCSZ tax policies with the districts capability and exert the advantages; VI, Put forward proposals on enterprises in SCSZ to pay the specific revenue; Finally, improve and perfect the tax policies on trade functional area of Suzhou Free Trade Zone, and perfect the selective taxation and export tax rebate system.