上海自贸区税种与税率研究

发布时间：2018-04-09 15:36

本文选题：上海自贸区　切入点：税种　出处：《大连海事大学》2014年硕士论文

【摘要】：上海自贸区,即中国(上海)自由贸易试验区,是中国新一轮改革的实验区,其设置初衷为在自贸区内营造一个良好的税收环境,包括税种与税率功能的规范及增强,税种与税率的运用与范围的扩大等等。本文分析认为,中国的经济要想进一步发展,中国的体制是否得到顺利正确的转型升级,借助于上海自贸区的确立,更好地发挥税种与税率的普及作用,是必不可少的。根据《中国(上海)自由贸易试验区总体方案》的通知,在试验区内探索与其相配套的税种与税率模式是必要的、也是必须的。首先,本文从国内外两方面给出了税种与税率研究的背景和研究的意义,以欧洲、美洲及亚洲的税种和税率理论作为研究的基础,从市场经济角度和市场产品供给角度分析了税种与税率的作用过程。借助于上海自贸区的设立及其在税种及税率方面的优惠政策,整体上分析了上海自贸区的税种与税率优惠的本质、目标及效应。具体的税收政策从自贸区内的关税、企业所得税和个人所得税这三个方面进行阐述分析。并且给出了目前已经公布实施的税收政策对自贸区的影响。其次,本文介绍了新加坡关税趋于零化的制定原则及其特点,同时给出了该关税政策对新加坡对外贸易的影响及意义；而后介绍了香港CEPA零关税政策,以及该政策的实施对香港对外贸易的影响及对内地贸易的影响。借鉴欧美及亚洲等新加坡及香港在税种及税率征收的优惠政策及利好关系,对实验区内的新政策的制定给出了本文的建议。同时,本文在企业所得税和个人所得税方面在结合新加坡和香港方面的实践也给出了建议。
[Abstract]:Shanghai Free Trade Zone, namely Chinese (Shanghai) free trade zone, China is a new round of reform of the experimentation area, the mind set in order to create a favorable tax environment in the region, including taxes and function specification and enhancement, and expand the use range of taxes and tax and so on. This paper thinks that the China in order to further economic development, China system have been successfully correct transformation and upgrading, with the help of the establishment of the Shanghai Free Trade Zone, better play the role of taxes and popularity, is essential. According to the Chinese (Shanghai) informed the overall program of free trade test area ", in the test area to explore the taxes and its mode matching is necessary, is also necessary.
First of all, this paper from two aspects of domestic and foreign taxes and gives the research background and significance, in Europe, the Americas and Asia and tax rate theory as the research foundation, from the perspective of market economy and market supply analysis of the taxes and the role of the process. With the help of the establishment of the Shanghai free trade zone and preferential in the aspect of the policy of taxes and tax rates, the overall analysis of the Shanghai FTA preferential taxes and the nature, goal and effect. Tariff from trade in the specific tax policy, corporate income tax and personal income tax from these three aspects analysis. And given the already announced effects of the implementation of the tax policy on the FTA. Secondly, this paper introduces the development of Singapore zero tariff principle and its characteristics, and gives the tariff policy impact on foreign trade and Singapore Righteousness; and then introduces the Hongkong CEPA zero tariff policy, and the implementation of the policy of the Hongkong foreign trade and the impact on the mainland trade. From Europe and the United States and Asia such as Singapore and Hongkong in the tax and preferential tax rate and good relations, the new policy of the development in the experimentation area were presented. At the same time in this paper, the corporate income tax and personal income tax in Singapore and Hongkong, the practice also give advice.

【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752.8;F812.42

【参考文献】