The Practical Dilemma and Optimization Suggestions of the Tax Legislative System in the Free Trade Zone
The innovation and optimization of the tax legislative system is an important guarantee for the high-quality development of the free trade zone.China's free trade zone tax legislation has experienced two stages of development:pilot and authorization,and has achieved positive results.However,in practice,there are still some problems,such as repeated legislative authority,weak legislative foundation and insufficient legislative coordination.In the future,it is necessary to start from the filling of tax legislation,clarify the scope of action and innovation space of tax legislation in the free trade zone,clarify the legislative authority,improve the tax legislation system,strengthen the central government's supervision of the legislation of the free trade zone,and realize the coordinated development of the rule of law and the economy around the design purpose of the tax legislation in the free trade zone.
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维普
