Research on Preferential Tax System in Shaanxi Free Trade Area

DOI

10.2991/iccese-19.2019.395How to use a DOI?

Keywords

free trade zone; taxation; tax preference

Abstract

Based on the relevant theories and functions of the preferential tax system in the Free Trade Zone, this paper introduces the basic situation of the preferential tax system in Shaanxi Free Trade Zone. By drawing on the successful experience of the preferential tax system in the regional free trade zone, the paper proposes to improve the preferential tax system in Shaanxi Free Trade, so as to better serve the local economic construction, promote the rapid development of Shaanxi's economy, and promote the development strategies of the Silk Road in “the Belt and Road”. At the same time, it provides feasible ideas for exploring a normative, rational and effective development path of tax preference in China's free trade zones.

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  - Jianghong Yao
PY  - 2019/04
DA  - 2019/04
TI  - Research on Preferential Tax System in Shaanxi Free Trade Area
BT  - Proceedings of the 3rd International Conference on Culture, Education and Economic Development of Modern Society (ICCESE 2019)
PB  - Atlantis Press
SP  - 1814
EP  - 1819
SN  - 2352-5398
UR  - https://doi.org/10.2991/iccese-19.2019.395
DO  - 10.2991/iccese-19.2019.395
ID  - Yao2019/04
ER  -