本文選題：上海自貿區(qū)　切入點：稅種　出處：《大連海事大學》2014年碩士論文

【摘要】：上海自貿區(qū),即中國(上海)自由貿易試驗區(qū),是中國新一輪改革的實驗區(qū),其設置初衷為在自貿區(qū)內營造一個良好的稅收環(huán)境,包括稅種與稅率功能的規(guī)范及增強,稅種與稅率的運用與范圍的擴大等等。本文分析認為,中國的經(jīng)濟要想進一步發(fā)展,中國的體制是否得到順利正確的轉型升級,借助于上海自貿區(qū)的確立,更好地發(fā)揮稅種與稅率的普及作用,是必不可少的。根據(jù)《中國(上海)自由貿易試驗區(qū)總體方案》的通知,在試驗區(qū)內探索與其相配套的稅種與稅率模式是必要的、也是必須的。 首先,本文從國內外兩方面給出了稅種與稅率研究的背景和研究的意義,以歐洲、美洲及亞洲的稅種和稅率理論作為研究的基礎,從市場經(jīng)濟角度和市場產品供給角度分析了稅種與稅率的作用過程。借助于上海自貿區(qū)的設立及其在稅種及稅率方面的優(yōu)惠政策,整體上分析了上海自貿區(qū)的稅種與稅率優(yōu)惠的本質、目標及效應。具體的稅收政策從自貿區(qū)內的關稅、企業(yè)所得稅和個人所得稅這三個方面進行闡述分析。并且給出了目前已經(jīng)公布實施的稅收政策對自貿區(qū)的影響。其次,本文介紹了新加坡關稅趨于零化的制定原則及其特點,同時給出了該關稅政策對新加坡對外貿易的影響及意義；而后介紹了香港CEPA零關稅政策,以及該政策的實施對香港對外貿易的影響及對內地貿易的影響。借鑒歐美及亞洲等新加坡及香港在稅種及稅率征收的優(yōu)惠政策及利好關系,對實驗區(qū)內的新政策的制定給出了本文的建議。同時,本文在企業(yè)所得稅和個人所得稅方面在結合新加坡和香港方面的實踐也給出了建議。
[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.

【學位授予單位】：大連海事大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F752.8;F812.42

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