On the Innovation and Legislative Perfection of Tax Collection and Administration System in Free Trade Zone

Abstract

The FTZ strategy has put forward new requirements for China's tax environment and the construction of the rule of law, and has the importance of realizing the modernization of tax law through continuous improvement. In recent years, during the establishment of the free trade Zone, China has implemented reform measures such as formulating tax exemption policies, optimizing tax collection and management methods, strengthening tariff management measures, and improving specific tax systems, which reflect the aim of guiding and protecting the rule of law and strengthening local autonomy. However, there are still problems such as insufficient overall design and entity innovation. The future tax law should implement the principle of paying taxes according to law, improve the autonomy of local taxation, strengthen the coordination between taxation and legislative reform, protect national sovereign interests, further promote the construction of China's free trade zone, and improve tax legislation.  The tax law procedure in concrete practice.