The Research Of The Tax System Innovation Of Free Trade Zone

China's economic reforms have stepped into a difficult stage.Thus the establishment of Free Trade Zone(FTZ)is not only a significant attem pt of de eper reform in China,but also a important creation of "Test Area — Promotion" pattern that walks a step faster.FTZ in China is shouldering great historic comm ission of accel erating the reform and expanding o pening and exploring the relationship between the governm ent and m arket.Moreover,there is plenty of arduous tasks in Chin a around institu tional innovations in order to decen tralization and expanding the reach of the m arket.Probing inve stment and trade in ternationalization and improving environment of business is to pre dominate in institutional innovations.More importantly,tax reform plays an importan t role in FTZ test and it is a need to explore to the modern fiscal system and the tax system under market economy as well as the concrete performance to enrich the contents of the FTZ experiment and to mature FTZ's environment of business.This dissertation consists of six chapters altogether: Chapter I Introduction describes background,topics of significan ce and literature review;Chapter II de monstrates the dual functions of China FTZ;Chapter III to Chapter V explores three aspects of the tax system reform in FTZ separately;Chapter III is about the research on the ta x service innovation in FTZ,the government change from " management" to "s ervice" orientation,simplify m anagement and optimize taxpayer service;Chapter IV takes a discussion of the innovation of tax preferential policy in FTZ and this tax pref erential policy should discard th e thought of dependence on the competitiveness of "tax preferential policy' s lowland" in order to strengthen industrial agglomeration;Chapter V attempts to discuss legislative power of F TZ's local government and In consideration of FTZ s less range in China and the limitation of administrative district division,FTZ is not possessed of qualifications of legislat ive power yet but it' s a worthwhile direction;Chapter VI focuses on tax system reform in Fujian's FTZ and on the basis of the foregoing chapters,this chapter research es into the char acteristics of Fujian's FTZ and the orien tation of tax system reform.The innovation of this article is to study with cutting-edge object and the uniqueness of research mentality.Exploring FTZ's tax system reform with all th e aspects contains important theories meaning.Besides,FTZ's function position that the forefront of the intensive reform of market-oriented economy and the trial districts of improving modern fiscal and taxation systems and dual research ideas are also inn ovations which both highlight the im portance of tax system reform in FTZ and discuss the m arket economic environment required by establishm ent and perfection of modern tax system.