This article aims to improve the mechanism of tax collection, improve service and education for taxpayers, simplify the tax system and procedures, develop effective communication channels between taxpayers and tax authorities, and improve the mechanisms of tax collection. In addition, the theoretical and practical aspects of the formation of trust and perception of justice and the use of effective coercive measures also increase compliance, the trends in the development of relations, and the main reasons for the occurrence of tax arrears on taxes and fees.

China is one of the world’s leading export-oriented economies and possesses one of the most advanced systems of state financial support for exports. At the core of this system lie specialized financial institutions including the Export-Import Bank of China, the China Development Bank, the state export credit insurance agency Sinosure, as well as budgetary and tax incentive mechanisms. The article analyzes the institutional structure and financial support mechanisms for export activities in the PRC and identifies the key factors underlying the high effectiveness of China’s model. The study provides a comprehensive overview of the main elements of China’s state export policy, including regulatory frameworks, instruments of crediting, insurance, subsidization, and the digitalization of foreign trade processes