Tax reform helps the free trade zone to explore ways to achieve high-quality development
my country's pilot free trade zone expanded to 21
□ Our reporter Cai Yanhong
With the listing of free trade zones in Beijing, Hunan and Anhui, the number of free trade zones in my country has increased to 21.
In the process of exploring the establishment of a pilot free trade zone, all localities have taken the lead in testing and exploring ways, forming more than two hundred innovative achievements, and many of their experiences have been extended to the whole country.
Among them, the tax system, as one of the experimental fields, has repeatedly innovated and accumulated rich results.
At the same time, the State Administration of Taxation and the local taxation departments of their respective pilot trade zones take the initiative to provide assistance to the pilot free trade zones and contribute to the realization of a higher level of opening up.
21 free trade programs have tax-related content
Since the Shanghai Pilot Free Trade Zone was approved in 2013, my country’s pilot free trade zone has been expanded 6 times in 7 years, and has achieved full coverage of Beijing-Tianjin-Hebei, full coverage of the Yangtze River Delta, and eastern Coverage in the central and western regions.
From 1 to 21, the pilot free trade zone has gone through a road of rapid expansion.
In September 2013, the Shanghai Pilot Free Trade Zone was unveiled; in 2015, Guangdong, Tianjin, and Fujian became the second batch of pilot free trade zones; in 2017, 7 free trade zones in Liaoning, Zhejiang, Henan, Hubei, Chongqing, Sichuan and Shaanxi Established; in 2018, the Hainan Free Trade Zone was approved and started operation as a free trade port in June 2020; in 2019, six pilot free trade zones in Jiangsu, Hebei, Heilongjiang, Guangxi, Shandong and Yunnan were listed; 2020 In September, the Beijing, Anhui, and Hunan Pilot Free Trade Zones and the extension of the Zhejiang Pilot Free Trade Zone were approved.
The reporter noted that taxation played an important role in the innovation of the pilot free trade zone.
In the 21 pilot free trade zone plans, there are tax-related content, including tax service innovation, tax system innovation, and tax system exploration, focusing on stimulating investment and helping to expand opening up.
In terms of trade facilitation, the optimization of tax processing procedures, the "single window" of international trade, and the acceleration of export tax rebates have become important reforms in many pilot free trade zones.
In terms of taxation systems, various local pilot free trade zones have introduced a number of tax incentives involving corporate income tax, personal income tax, etc., especially the tax system innovations in the Lingang New Area of Shanghai Pilot Free Trade Zone and Hainan Free Trade Port, highlighting encouragement of investment and promotion Trade-oriented.
In terms of tax system research and exploration, many proposals have mentioned: Actively researching and improving the tax policy of overseas income tax credits under the premise of conforming to the direction of tax reform and international practice, and not leading to profit transfer and tax base erosion.
With the mission of "exploring new ways and accumulating new experience for comprehensively deepening reform and expanding opening up", the pilot free trade zone has become an important force in stabilizing foreign trade and foreign investment while exploring the path for reform.
The reporter learned that in the first seven months of this year, more than 3,300 foreign-funded enterprises were newly established in 18 free trade zones, and the actual use of foreign capital exceeded 90 billion yuan, and the import and export volume reached 2.7 trillion yuan.
The re-enclosure of the pilot free trade zone under a special background is considered a signal of China's adherence to reform and opening up.
Zhao Jinping, a researcher at the Free Trade Pilot Zone Construction Research Center of the Counselor's Office of the State Council, believes that the pilot free trade zone will become an important carrier and platform for connecting domestic and international dual cycles in the future.
Innovative tax system, deep plowing reform "experimental field"
As a new round of reform and opening up test ground, system innovation including taxation is an important part of the reform of the pilot free trade zone.
Over the past few years, the taxation system has been dedicated to attracting investment, expanding opening up, and promoting trade development. Taxation arrangements have been focused on the characteristics, positioning and development goals of different pilot free trade zones.
As a pioneer, the Shanghai Pilot Free Trade Zone has continuously improved the "single window" system for enterprise access, and implemented tax policy innovations such as payment of income tax on non-monetary asset transfers and tax rebates at the port of departure, laying a foundation for other pilot free trade zones. .
In 2019, the Lingang New Area was established and proposed to establish and implement an internationally competitive tax system and policies. The policy that some enterprises can enjoy a preferential corporate income tax rate of 15% demonstrates its policy orientation to encourage technological innovation and further openness.
In the Hainan Free Trade Port, zero tariffs, low tax rates, and customs clearance operations have become important features.
Zero tariffs on trade in goods, 15% reduction and exemption of corporate income tax for eligible enterprises, and tax exemption upgrades for outlying islands have laid an important foundation for Hainan to become a “clear banner and important opening door for the new era of opening up”.
The newly established Beijing Pilot Free Trade Zone is characterized by "technological innovation, open service industry, and digital economy".
Under the background that other pilot free trade zones still focus on the development of goods trade, the Beijing Pilot Free Trade Zone highlights the characteristics of developing service trade.
In terms of taxation, the Beijing Pilot Free Trade Zone will continue to expand the “single window” service functions and application areas of international trade, exempt tax-free imports of scientific research equipment from R&D institutions in the region, and explore tax policies that encourage technology transfer.
The Henan Pilot Free Trade Zone provides tax exemption for imported machinery and equipment required for the production of enterprises in the special customs supervision area; the Hunan Pilot Free Trade Zone levies corporate income tax on eligible cross-border e-commerce retail export enterprises; the Zhejiang Pilot Free Trade Zone Tax exemption for imported scientific research equipment by units within the zone that meets the policy requirements...
In fact, in the past seven years, while the taxation system in the Pilot Free Trade Zone has continued to innovate, the pace of taxation reform in my country has been accelerating.
In particular, the large-scale tax cuts and fees, the reform of the national and local tax collection and management systems, and the deepening of the reform of "decentralization, regulation and service" have made "reform and innovation" a common key word for the large and small environments in which the Pilot Free Trade Zone is located.
Continue to accelerate the pace of innovation in taxation services
It is blooming and bearing fruit in the vigorous test field in the pilot free trade zone.
The innovation of taxation service is opening a way to improve the national taxation service level.
In 2018, the State Council issued the "Notice on Several Measures to Support the Deepening of Reform and Innovation in Pilot Free Trade Zones", allowing pilot free trade zones to innovate and introduce tax service measures in line with international standards.
The reporter noticed that since the establishment of the pilot free trade zone, the State Administration of Taxation has issued a number of service measures, and many have been promoted nationwide; the tax authorities in the locations of the pilot free trade zones are also actively innovating, accelerating quality, and implementing multiple tax payments. Service new initiatives.
Among the six batches of experience results in pilot free trade zones that have been promoted nationwide in recent years, there are many tax services.
It is understood that now, the export tax rebate policy for financial lease goods that was piloted in Tianjin Dongjiang has been extended to the whole country.
In the Shanghai Pilot Free Trade Zone, the individual non-monetary asset investment installment tax policy was extended to the whole country, and the scope of the pilot port of departure tax rebate policy was extended to multiple ports; the general taxpayer registration online processing was extended to the whole country, and the export tax rebate was integrated into the international trade. "Window" has been implemented in multiple pilot free trade zones; the departure tax rebate for overseas passengers has also been implemented in many places.
In addition, all pilot free trade zones across the country have also implemented the separation of licenses and licenses, laying a solid foundation for implementation across the country.
Not only that, the pilot free trade zones in various regions continue to accelerate the pace of innovation in tax payment services.
Tax-related businesses in the Fujian Pilot Free Trade Zone implement online acceptance, online processing, and online feedback to the greatest extent; Jiangsu Pilot Free Trade Zone deepens the reform of "no-face approval (service)" and the reform of tax payment facilitation; the Yunnan Pilot Free Trade Zone expands " Benefits of “Bank Tax Interaction”...
Li Ping, a researcher at the Tax Science Research Institute of the State Administration of Taxation, predicts that under the background of "accelerating the formation of a new development pattern with domestic and international double cycles as the main body", the pilot free trade zone will become a new development pattern for my country to explore To accumulate experience in accelerating the formation of a new development pattern.
Taxation is in this highland of reform and opening up, exerting its own strength, facilitating the path of innovation and promoting the opening of doors.