Study On Innovation Of Tax Service In Inland Pilot Free Trade Zone

At the end of March 2017,the State Council officially approved the setup of the third batch of free trade zones,including 7 pilot free trade zones in Liaoning,Zhejiang,Henan,Hubei,Chongqing,Sichuan,and Shanxi.From the strategic perspective,the third batch of free trade zones not only serve the three strategies of “The Belt and Road” construction,coordinated development of Beijing,Tianjin and Hebei province,and Yangtze river economic belt development,but also serve the regional development strategy of the four major sectors including the development of the western region,revitalizing the old industrial base of the northeast,rise of central China,and the eastern region taking the lead in development,which is in accordance with the overall strategic layout of the country's new round of reform and opening up.With the continuous deepening of China's reform and opening up,how to expand opening up and government reform have become the focus of social attention.As the pilot field of deepening reform in our country,the pilot free trade zone takes this as its task,and force the reform of the domestic sector in piloting pioneering approaches.Tax service is the general term of the country,tax authorities,and other organizations to provide tax related measures to participants involved in tax matters according to tax related laws and regulations with the integration of service concept,and it's the whole process of the tax authorities to provide matters.The innovation of tax service is an important approach to speed up the transformation of government functions and promote the construction of tax modernization.As the component of the administrative institutions in the region and the pioneer in tax service innovation,the tax authorities of the free trade pilot area should constantly improve their tax service levels to create a favorable trading environment and boost economic and social development.This paper is based on the function and characteristics of inland free trade zones,and explores the basic principle of tax service innovation based on new public service theory.It takes the tax service innovation of Sichuan Free Trade Zone South Sichuan Port Area as an example,and conduct case study from the following five aspects: deep cooperation between the state and local taxation bureau,deep interaction between the banking supervision department and taxation department,providing serve on the Internet,faster processing export tax rebates,and streamlining administration and institute decentralization through inventory.This paper concludes the port area's problems in department cooperation,tax management tools,tax collection tools,export tax rebate,and service ability.By comparing the experience of tax service innovation between Shanghai pilot free trade and Guangdong pilot free trade zone,and guided by the basic principle of tax service innovation,this paper puts forward new tax service innovation measures including expanding the breadth of cross-departmental cooperation in tax services,expanding new tax management tool integration capabilities,expanding the range of electronic tax services,exploring the double combination of paperless customs tax refund,and improving tax capabilities,and hopes to provide range and direction of choice for tax service innovation of tax departments in inland free trade zones.