In order to give full play to the function of tax support to stabilize foreign trade and foreign investment, the State Administration of Taxation has reviewed and updated the current effective relevant tax support policies and collection and management service measures, formed a new version of the "Stable Foreign Trade and Foreign Investment Tax Policy Guidelines" and released it on January 15, so as to facilitate taxpayers to better understand the policy and apply the policy, and create a good tax environment for the development of foreign trade and foreign investment. The relevant person in charge of the Department of Policies and Regulations of the State Administration of Taxation introduced that the new version of the "Stable foreign trade and stable foreign investment tax policy Guidelines" is divided into two major areas of stable foreign trade policy and stable foreign investment policy, including 51 specific contents. Among them, the stable foreign trade related tax policies include export goods and services tax policy, cross-border taxable behavior value-added tax policy, foreign trade new business tax policy, export rebate (exemption) tax service facilitation measures 19. Stabilizing foreign investment related tax policies include 32 tax policies to encourage foreign investment.
"Foreign trade and foreign investment is a link between the domestic and international double cycle, and is an indispensable force for stability and promoting economic and social development." In recent years, in accordance with the arrangements of the Party Central Committee and The State Council, the tax authorities, together with relevant departments, have issued a series of policies to stabilize foreign trade and foreign investment tax support and facilitation measures to promote the steady development of import and export, support the development of new forms and models of foreign trade, and encourage foreign investors to invest in China." Li Ping, deputy director of the Institute of Tax Science of the State Administration of Taxation, believes that these policy measures will be catalogued and updated in a timely manner, not only to facilitate taxpayers to systematically grasp and convenient to enjoy the policy, but also to release a positive signal of continued expansion of opening up to the outside world, vigorously consolidate the basic disk of foreign trade and foreign investment, and further boost confidence in market development. At present, the new version of the "Stable Foreign trade and stable Foreign Investment Tax Policy Guidelines" has been published on the official website of the State Administration of Taxation, taxpayers can log in to inquire, control operation, apply tax support policies suitable for their own development, and fully enjoy the policy dividend.
