Giving Better Play to the Role of Taxation and Serving the High-Level Opening up:Taking Ningbo Area of China(Zhejiang)Pilot Free Trade Zone as an Example
Taxation has a direct and far-reaching impact on promoting high-level opening up.By analyzing the role of taxation in supporting the Ningbo Area of China(Zhejiang)Pilot Free Trade Zone to achieve five strategic positioning functions,this paper summarizes the experience and existing problems,and puts forward suggestions for better serving high-level opening up by referring to the experience of selected countries,including improving tax policies and tax coordination mechanisms,and enhancing the quality and efficiency of tax service.