上海自贸区所涉税收政策的分析与思考
发布时间：2018-11-19 12:46
【摘要】：建立中国(上海)自由贸易试验区,是党中央、国务院作出的重大决策,是深入贯彻党的十八大精神,在新形势下推进改革开放的重大举措,对加快政府职能转变、积极探索管理模式创新、促进贸易和投资便利化,为全面深化改革和扩大开放探索新途径、积累新经验,具有重要意义。首先,本文从世界自贸园区、我国海关特殊监管区域和保税物流监管场所、上海自贸区的关系以及所在区域的税收政策开始写起,对比分析不同区域的相关税收政策。其次,以上海自贸区总体方案中涉税政策为起点逐条梳理相关税收政策,包括一般货物税收政策、非货币性资产投资政策、股权激励政策、航运政策、融资租赁政策、离岸金融政策,并对随后出台的相关配套政策进行分析。适时引入国内外经验,尤其在进行离岸金融政策分析讲解时,大量引入国际先进经验。在每条政策后,对相关政策的优势和存在问题进行了详细点评。最后,对上海自贸区的整个税收体系提出总体评价,进一步分析相关政策利弊。肯定上海自贸区取得的成绩,但若想与国际自贸园区接轨,任重而道远。针对全文,提出进一步完善的建议：1.本方案对金融行业给予的涉税政策力度不大,应从大处着眼,制定相关政策,尽快将金融业纳入“营改增”范围。2.研究制定离岸金融税收优惠政策。3.完善鼓励海运企业设立基金、增加海运投入和更新改造的税收政策。4.陆续出台已有政策的配套政策,为总体方案的执行保驾护航。5.继续探究国际其他国家先进经验,为我所用。6.明确上海自贸区离岸金融业务发展的方向,制定相应法律、法规规范上海自贸区离岸金融市场。
[Abstract]:The establishment of a free trade experimental area in China (Shanghai) is a major decision made by the Party Central Committee and the State Council. It is a major measure to implement in depth the spirit of the 18th National Congress of the Party, to promote reform and opening up under the new situation, and to speed up the transformation of government functions. It is of great significance to actively explore the innovation of management mode, promote trade and investment facilitation, explore new ways and accumulate new experience for deepening reform and opening wider to the outside world. First of all, this paper starts from the world free trade park, customs special supervision area and bonded logistics supervision place, the relationship of Shanghai free trade area and the tax policy of the region, and analyzes the related tax policy of different regions. Secondly, taking the tax-related policies in the overall plan of the Shanghai Free Trade area as the starting point, combing the relevant tax policies one by one, including the general goods tax policy, the non-monetary assets investment policy, the equity incentive policy, the shipping policy, the finance lease policy, Offshore financial policy, and the subsequent introduction of related supporting policies for analysis. Timely introduction of domestic and foreign experience, especially in the offshore financial policy analysis, a large number of international advanced experience. After each policy, the advantages and problems of related policies are reviewed in detail. Finally, the overall evaluation of the whole tax system of Shanghai Free Trade Zone is put forward, and the advantages and disadvantages of related policies are further analyzed. The achievement of Shanghai Free Trade Zone is affirmed, but if we want to connect with the International Free Trade Park, we have a long way to go. In view of the full text, put forward further perfect suggestion: 1. This plan gives not enough strength to the tax policy of the financial industry, should start from the big place, formulate the related policy, bring the financial industry into the scope of "reform and increase" as soon as possible. 2. Study on the development of offshore financial tax preferential policies. 3. Improve the tax policy of encouraging shipping enterprises to set up funds, increase investment in maritime transportation, and upgrade and reform. 4. One after another, the introduction of existing policies supporting policies for the implementation of the overall program escort. 5. Continue to explore the advanced experience of other countries in the world, for my own use. 6. The development direction of offshore financial business in Shanghai Free Trade Zone is clarified and the corresponding laws and regulations are formulated to regulate the offshore financial market of Shanghai Free Trade Zone.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
本文编号：2342352
[Abstract]:The establishment of a free trade experimental area in China (Shanghai) is a major decision made by the Party Central Committee and the State Council. It is a major measure to implement in depth the spirit of the 18th National Congress of the Party, to promote reform and opening up under the new situation, and to speed up the transformation of government functions. It is of great significance to actively explore the innovation of management mode, promote trade and investment facilitation, explore new ways and accumulate new experience for deepening reform and opening wider to the outside world. First of all, this paper starts from the world free trade park, customs special supervision area and bonded logistics supervision place, the relationship of Shanghai free trade area and the tax policy of the region, and analyzes the related tax policy of different regions. Secondly, taking the tax-related policies in the overall plan of the Shanghai Free Trade area as the starting point, combing the relevant tax policies one by one, including the general goods tax policy, the non-monetary assets investment policy, the equity incentive policy, the shipping policy, the finance lease policy, Offshore financial policy, and the subsequent introduction of related supporting policies for analysis. Timely introduction of domestic and foreign experience, especially in the offshore financial policy analysis, a large number of international advanced experience. After each policy, the advantages and problems of related policies are reviewed in detail. Finally, the overall evaluation of the whole tax system of Shanghai Free Trade Zone is put forward, and the advantages and disadvantages of related policies are further analyzed. The achievement of Shanghai Free Trade Zone is affirmed, but if we want to connect with the International Free Trade Park, we have a long way to go. In view of the full text, put forward further perfect suggestion: 1. This plan gives not enough strength to the tax policy of the financial industry, should start from the big place, formulate the related policy, bring the financial industry into the scope of "reform and increase" as soon as possible. 2. Study on the development of offshore financial tax preferential policies. 3. Improve the tax policy of encouraging shipping enterprises to set up funds, increase investment in maritime transportation, and upgrade and reform. 4. One after another, the introduction of existing policies supporting policies for the implementation of the overall program escort. 5. Continue to explore the advanced experience of other countries in the world, for my own use. 6. The development direction of offshore financial business in Shanghai Free Trade Zone is clarified and the corresponding laws and regulations are formulated to regulate the offshore financial market of Shanghai Free Trade Zone.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42
【参考文献】
相关期刊论文 前2条
1 吕彦儒;毛予菲;;上海自贸区,为中国改革再探路[J];环球人物;2013年24期
2 肖本华;沈晓阳;;上海自贸区发展融资租赁研究[J];上海金融学院学报;2014年03期
，本文编号：2342352
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