Research On Taxation Policies That Promote The Development Of My Country's Foreign Trade

The year 2018 is the fifth year of the "One Belt And One Road" initiative and the first year of the implementation of the spirit of the 19 th CPC national congress.China has actively implemented a series of policies and measures to promote steady growth of foreign trade,effectively responded to profound changes in the external environment,improved trade liberalization and facilitation,and promoted trade growth.According to the data released by the China foreign trade situation report(autumn 2018)released by the ministry of commerce,the growth rate of China's import and export is basically in line with the global average growth rate,and China's foreign trade still maintains a steady and sustainable development.Under the background of "area" initiative,presents some new features of foreign trade development in our country,with the rapid development of our economy,our country foreign trade partner is relatively concentrated,import and export commodities complementary enhancement,import and export growth rate gradually picks up,the development of foreign trade gradually warming,but the overall pattern of foreign trade is still not conducive to long-term development in the future.In order to promote the optimization and upgrading of China's foreign trade structure,enhance the competitiveness of the our country foreign trade enterprise in the international,this article from the perspective of tax policy,using tax policy regulation function of foreign trade commodity structure and tax policy for the promotion of industrial structure optimization and upgrading of foreign trade,analysis of the defects in the current our country foreign trade related tax policy.First,there are problems with the VAT policy.Currently,the scope of enterprises enjoying the "zero rate" of VAT is too narrow,which is not conducive to the development of service trade enterprises.Secondly,the application scope of enterprise income tax preferential policies is too narrow,which hinders the improvement of commodity structure of foreign trade enterprises.Third,there are problems in tariff policy.The intensity of tariff protection weakens with the increase of preferential tariff rate,which hinders the optimization of China's foreign trade industrial structure.The fourth is the problem of export tax rebate policy.With the increase of export tax rebate,the government's financial payment pressure is increasing,which to some extent aggravates the gap between the rich and the poor in central and western regions.Finally,the lack of foreign trade communication mechanism between China and other countries leads to the frequent occurrence of unnecessary trade frictions due to trade competition.To solve these problems,this paper put forward a series of tax policies to promote the development of foreign trade advice,first of all,the expanded VAT "investigation" scope,promote the development of service trade enterprises,speed up the tax policy of tax refund process,reduce business operating costs,for import and export enterprises of foreign trade development has injected new vitality,promote enterprise's competitiveness of foreign trade;Secondly,improve the enterprise income tax policy,expand the scope of application of enterprise income tax preferential tax policies,and guide the optimization and upgrading of foreign trade industrial structure;Third,narrow the gap between nominal and actual tariffs,strengthen tariff protection,in order to achieve the stable development of China's foreign trade commodity structure and industrial structure;Fourth,improve the export tax rebate management mechanism,relieve the financial pressure in the central and western regions,to provide foreign trade taxpayers with perfect services;Finally,establish relevant tax service mechanism,realize tax information sharing,tax cooperation and coordination,alleviate foreign trade friction,and establish an international trade environment where cooperation and competition coexist.