Research On The Innovation Of Tax System In The Construction Of Free Trade Port

The world economic pattern is changing constantly,the rise of unilateralism and trade protectionism has brought great impact on China's economic development.With the slowdown of domestic economic growth,and the emergence of downward economic pressure,China urgently needs to adjust its internal economic structure to cope with the impact of external risks.China's free trade zone was established under this situation.Its a national strategic measure to implement "deepening reform and opening up".Its core is to innovate various systems in the region,so as to deepen the reform of market mechanism system and lead the country's economic growth.In the past two years,with the increase of free trade zones,although the achievements of institutional innovation are also increasing,the marginal effect of institutional innovation has gradually declined.China urgently needs to promote the further reform of domestic systems by establishing a more open free trade port.In the transition from free trade zone to free trade port,institutional innovation should still be put in the first place.Tax system,as one of the systems,is closely related to the five factors of institutional innovation system in macro-control of economic trends.Through the study of tax system in the free trade zone,we can promote the breakthrough of system innovation in the zone,and further promote the process of China's exploration and construction of free trade ports.This paper is problem-oriented.In addition to the introduction and conclusion,the first part sums up the deficiencies of China's free trade zones at the present stage,through the study of the current situation of China's free trade zones,which leads to the conclusion that the national strategy of building free trade port is the development direction of China's free trade zones.The second part studies the breakthroughs and shortcomings of institutional innovation in the free trade pilot area.Then it concludes that only by paying attention to the innovation of tax system,can the system innovation in China's free trade zones get a fundamental breakthrough and accelerate the pace of the construction of China's free trade ports.The third part analyses the current situation of tax system in China's free trade zones,and finds out the common shortcomings through analysis.The fourth part summarizes the experience that can be used for reference by comparing and analyzing the tax system of the international advanced free trade port area.The fifth part,based on the general shortcomings of tax system in China's free trade zones and the reality of Dalian,combined with the comparative experience of tax system in advanced international free trade port area,and based on Dalian area,after the feasibility study and analysis of Dalian Free Trade Port,puts forward some suggestions to promote the construction of Dalian Free Trade Port through the innovation of tax system.China's development of free trade zones and exploration of the construction of free trade ports are essentially national strategies,and the core of which is institutional innovation.Different from other free trade ports in the world,China's free trade Zones and free trade ports have dual attributes.They are not only "small motors" to promote regional economic development,but also "experimental fields" for various institutional innovations.Therefore,the study of tax system innovation in the process of building free trade port can provide theoretical guidance for the future construction of Dalian free trade port,speed up the construction of Dalian free trade port,and provide new innovative ideas for the tax system reform of our country at a certain level.