上海自貿(mào)區(qū)所涉稅收政策的分析與思考
發(fā)布時間：2018-11-19 12:46
【摘要】：建立中國(上海)自由貿(mào)易試驗區(qū),是黨中央、國務(wù)院作出的重大決策,是深入貫徹黨的十八大精神,在新形勢下推進(jìn)改革開放的重大舉措,對加快政府職能轉(zhuǎn)變、積極探索管理模式創(chuàng)新、促進(jìn)貿(mào)易和投資便利化,為全面深化改革和擴(kuò)大開放探索新途徑、積累新經(jīng)驗,具有重要意義。首先,本文從世界自貿(mào)園區(qū)、我國海關(guān)特殊監(jiān)管區(qū)域和保稅物流監(jiān)管場所、上海自貿(mào)區(qū)的關(guān)系以及所在區(qū)域的稅收政策開始寫起,對比分析不同區(qū)域的相關(guān)稅收政策。其次,以上海自貿(mào)區(qū)總體方案中涉稅政策為起點逐條梳理相關(guān)稅收政策,包括一般貨物稅收政策、非貨幣性資產(chǎn)投資政策、股權(quán)激勵政策、航運政策、融資租賃政策、離岸金融政策,并對隨后出臺的相關(guān)配套政策進(jìn)行分析。適時引入國內(nèi)外經(jīng)驗,尤其在進(jìn)行離岸金融政策分析講解時,大量引入國際先進(jìn)經(jīng)驗。在每條政策后,對相關(guān)政策的優(yōu)勢和存在問題進(jìn)行了詳細(xì)點評。最后,對上海自貿(mào)區(qū)的整個稅收體系提出總體評價,進(jìn)一步分析相關(guān)政策利弊。肯定上海自貿(mào)區(qū)取得的成績,但若想與國際自貿(mào)園區(qū)接軌,任重而道遠(yuǎn)。針對全文,提出進(jìn)一步完善的建議：1.本方案對金融行業(yè)給予的涉稅政策力度不大,應(yīng)從大處著眼,制定相關(guān)政策,盡快將金融業(yè)納入“營改增”范圍。2.研究制定離岸金融稅收優(yōu)惠政策。3.完善鼓勵海運企業(yè)設(shè)立基金、增加海運投入和更新改造的稅收政策。4.陸續(xù)出臺已有政策的配套政策,為總體方案的執(zhí)行保駕護(hù)航。5.繼續(xù)探究國際其他國家先進(jìn)經(jīng)驗,為我所用。6.明確上海自貿(mào)區(qū)離岸金融業(yè)務(wù)發(fā)展的方向,制定相應(yīng)法律、法規(guī)規(guī)范上海自貿(mào)區(qū)離岸金融市場。
[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.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42
本文編號：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.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42
【參考文獻(xiàn)】
相關(guān)期刊論文 前2條
1 呂彥儒;毛予菲;;上海自貿(mào)區(qū),為中國改革再探路[J];環(huán)球人物;2013年24期
2 肖本華;沈曉陽;;上海自貿(mào)區(qū)發(fā)展融資租賃研究[J];上海金融學(xué)院學(xué)報;2014年03期
，本文編號：2342352
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