Research on Preferential Tax System in Shaanxi Free Trade Area

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. Keywords—free trade zone; taxation; tax preference