Reform Approaches on Tax Preferential Policies of Chinese Free Trade Zones Based on the Comparative Study on Tax Preferential Policies of the Global Free Trade Zones

DOI

10.2991/icoeme-19.2019.53How to use a DOI?

Keywords

Chinese Free Trade Zone; tax preferential policies; comparative study; the global free trade zone

Abstract

Chinese free trade zone was established to achieve further opening up and internal reforms. The practice of free trade zones, which is spread all over the world, has become an important policy reference for the adjustment and upgrade of the free trade zones in China. The paper summarizes the establishment and effects of the preferential tax policies in the free trade zone. Based on the investigation of the current situation and existing problems of Chinese free trade zone, this paper attempts to make a reasonable analysis and design for the preferential tax policies. It is necessary to provide the operative recommendations for the full use of the preferential tax policies and development of the free trade zone, by exploring ways to establish the effective preferential tax policies.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Li Lin
AU  - Jing Xue
PY  - 2019/06
DA  - 2019/06
TI  - Reform Approaches on Tax Preferential Policies of Chinese Free Trade Zones Based on the Comparative Study on Tax Preferential Policies of the Global Free Trade Zones
BT  - Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019)
PB  - Atlantis Press
SP  - 282
EP  - 290
SN  - 2352-5428
UR  - https://doi.org/10.2991/icoeme-19.2019.53
DO  - 10.2991/icoeme-19.2019.53
ID  - Lin2019/06
ER  -