Abstract
Tariff exemptions are fundamental to attracting Foreign Direct Investment (FDI) into the manufacturing sector, though the associated administrative processes present areas for optimization for both investing entities and the national tax authority. This paper proposes a conceptual framework to empower tax administration by leveraging a synergistic integration of Optical Character Recognition (OCR) and Large Language Model (LLM) technologies. The proposed system is designed to first utilize OCR for intelligent digitization, precisely extracting data from diverse application documents and key regulatory texts such as tariff orders. Subsequently, the LLM would enhance the capabilities of administrative officers by automating the critical and time-intensive task of verifying submitted HS Tariff Codes for machinery, equipment, and raw materials against official exemption lists. By enhancing the speed and precision of these initial assessments, this AI-driven approach systematically reduces potential for non-alignment and non-optimized exemption utilization, thereby streamlining the investment journey for FDI companies. For the national administration, the benefits include a significant boost in operational capacity, reduced administrative load, and a strengthened control environment, ultimately improving the ease of doing business and solidifying the nation's appeal as a premier destination for high-value manufacturing FDI.
Abstract (translated)
关税豁免是吸引外国直接投资（FDI）进入制造业领域的关键因素，尽管与此相关的行政程序仍有许多优化空间。本文提出了一种概念框架，通过光学字符识别（OCR）技术和大型语言模型（LLM）技术的协同集成来增强税务管理能力。该系统首先利用OCR进行智能数字化，精确提取来自各种申请文件和重要法规文本（如关税命令）的数据。随后，LLM将通过自动化验证提交的HS关税代码（包括机械、设备及原材料）与官方豁免清单的过程，提升行政人员的能力。这不仅加快了初步评估的速度，还提高了准确性，从而系统地减少了潜在的非一致性问题和不优化的豁免使用情况，进而简化FDI公司的投资流程。 对于国家行政部门而言，该框架带来的益处包括显著提高操作能力、减少行政负担以及加强监管环境。最终，这一方法将改善营商环境，并巩固该国作为高端制造领域FDI首选目的地的地位。
URL
https://arxiv.org/abs/2506.12093
