The Study On Tax Law Of China Pilot Free Trade Zone From The Perspective Of Facilitation

As the key to enhance the development of foreign trade,China Pilot Free Trade Zone is experiencing a special period from "crossing the river by feeling the stones" to "replicating experience and success".The evaluation of the legal system of China Pilot Free Trade Zone should be based on the operation of the law and the ontology of the law.As an important "indicator" of the opening capacity of the Pilot Free Trade Zone,the level of tax facilitation can reflect China's attraction for foreign investors to carry out investment and trade activities in China,and can explain the operation quality of the tax legal system,China Pilot Free Trade Zone Quantity is an important factor affecting the international competitiveness of China Pilot Free Trade Zone.Under the background of optimizing the business environment in China,the most important task is to optimize the legal system of tax convenience.Although “Doing business Report” shows that China's overall business environment ranking is in a fast-growing stage,the results of tax convenience evaluation are not in proportion to the overall ranking of business environment.Therefore,it is necessary to explore the advantages of China Pilot Free Trade Zone system.It is the best choice for the innovation of international tax law system at the current stage to develop necessary tax facilitation and upgrading.Although China Pilot Free Trade Zone has made considerable achievements in tax policy exploration,tax collection and management reform,the consideration of improving the facilitation level of China Pilot Free Trade Zone is not mature,and there are problems such as the central and local tax rights are not coordinated,the awareness of tax security is not prominent,and the "homogenization" of tax collection and management innovation.Through sorting out the existing tax facilitation measures in investment,trade and other fields of China Pilot Free Trade Zone,it can be found that the improvement of the existing tax facilitation mainly depends on the "improvement of tax legal system","replicable experience for reference" and "coordination of central and local reform authorities".In the stage of promoting the construction of facilitation of tax legal system in China Pilot Free Trade Zone,this should still be followed,and all-round system improvement should be carried out.Tax facilitation not only requires the tax system to provide operational efficiency guarantee for the tax collection and administration,but also requires the corresponding tax policies to be able to truly "give way to the profits" of the participants in the trade and investment activities in China Pilot Free Trade Zone.On the one hand,we should improve the level of Tax Legalization in the China Pilot Free Trade Zone,seize the advantage of the "first trial" attribute of China Pilot Free Trade Zone,sort out and promote the "replicable experience" of promoting tax facilitation at home and abroad,and clarify the tax related links of various business activities in China Pilot Free Trade Zone.On the other hand,under the increasingly clear tax legal system of China Pilot Free Trade Zone from the perspective of facilitation,we should deepen the innovation of tax legal system in China Pilot Free Trade Zone,promote the simplicity and completeness of tax legal system,promote the coordination and unification of tax policies,strengthen the guidance and application of international tax rules,and ensure the orderly and efficient settlement of tax disputes.