Shanghai Free Trade Zone (FTZ) Fiscal Policy Research And The Successful Experience Of Other Free Trade Zone

The establishment of Shanghai Pilot Free Trade Zone was approved by the State Council of China on August 22 nd,2013.Which made Shanghai become the first FTZ in Chinese mainland.Shanghai FTZ is laden with heavy responsibility of the experimental plot on economic reform and also as the promoter for the trade development in China,which also could be the replicable mode for the whole country.Under this background,fiscal and taxation policies become the hot issue currently.There is no such kind of FTZ was established before in Chinese mainland,therefore,Shanghai FTZ as the pioneer needs to absorb advanced experiences from abroad.Especially take the essence but avoid shortcoming from them.There are five parts of the thesis.The first part is exordium,which introduces the meaning of background,the train of thoughts and the methods of study,also includes the current study situation in both here and abroad.The second part is the relative theories about FTZ,mainly introduces the general issues and free trade theories.The third part is the study of fiscal and taxation policies in abroad,so that we could not only absorb the successful experiences from developed countries and areas,but also analysis the shortcomings from other developing countries as alert lesson by learning from their experience.And regions like Taiwan in China and other neighbouring countries have valuable experiences for us to learn as well.In the fourth part,it illustrates the fiscal and taxation policies in Shanghai FTZ and compared with the successful summary of foreign experiences mentioned in third part which to make the conclusion of shortcomings of fiscal and taxation policies in Shanghai FTZ.The fifth part is the proposal for Shanghai FTZ which pointed at the shortcomings proposed from part four.Shanghai FTZ as the first FTZ in Chinese mainland,there are so much of dilemma which need to be conquered.Only after learning the advanced experiences from abroad,then creating appropriate innovation and localization,the promotion of the forward development in Shanghai FTZ could be realized.