Discussion on the Mechanism of Influencing Tax Policy Innovation Based on SEM Model Take Guangdong Free Trade Zone as an example

This paper uses SEM model and other methods to analyze the mechanism of how the characteristics of enterprises affect the innovation of taxation policy from the qualitative and quantitative aspects of the questionnaire survey of ۱۰۰۰ different tax-type enterprises in Guangdong Free Trade Zone (taking Nansha as an example). Exploring, five theoretical research hypotheses were tested. The research shows that through the modeling and calculation of structural equations, the current taxpayer enterprises in the Guangdong (Nansha) Free Trade Zone are increasing their demands for tax incentive innovation, propaganda channel innovation, knowledge counseling innovation and service optimization initiatives. However, from the point of view of the intensity of the appeal (standardized regression coefficient), the general taxpayer enterprises are significantly higher than the small-scale taxpayer enterprises. These new studies have found that it will provide a basis for deepening tax incentives, innovation and collection, and taxation services to propose tax policy recommendations to promote the construction of China's free trade zone.

کلیدواژه ها:

SEM model ، free trade zone ، tax policy ، mechanism of action