This issue of Key Reference publishes an article entitled International References and Suggestions on Tax Reform of Free Trade Ports. The article points out that China's free trade port tax system reform should consider international experience, domestic economic development, and international tax policy changes, on the basis of the current bonded (port) tax system. The tax policy should first serve domestic economic development, and the economic development model determines the corresponding tax system to be coordinated with it. The "Trump tax reform" is the most major tax reform made by the U.S. since 1986. Its powerful tax reduction measures have shown effects in business activity backflow and international capital flow, or triggered international tax competition. Therefore, the article puts forward the following suggestions: first, reduce tax categories, mainly retain enterprise income tax and personal income tax; second, expand the category of the export tax rebate and taxable objects; third, give greater preferential treatment according to industrial planning; fourth, formally implement the “selective tariff collection policy for domestic sales”; fifth, remove tax benefits from offshore business; sixth, further improve the tax system.