标题： 外商直接投资便利化的智能自动化：利用OCR和大型语言模型优化免税流程 显示英文标题

标题： Intelligent Automation for FDI Facilitation: Optimizing Tariff Exemption Processes with OCR And Large Language Models

摘要： 关税豁免对于吸引外国直接投资（FDI）进入制造业至关重要，尽管相关的行政流程为投资实体和国家税务机关都提供了优化的空间。本文提出了一种概念框架，通过利用光学字符识别（OCR）和大型语言模型（LLM）技术的协同整合来增强税收管理能力。该系统首先利用OCR实现智能数字化，精确提取来自各种申请文件和关键监管文本（如关税命令）中的数据。随后，LLM通过自动化验证提交的机器、设备和原材料的HS关税代码与官方豁免清单的一致性这一关键且耗时的任务，提升行政官员的能力。通过提高这些初步评估的速度和准确性，这种人工智能驱动的方法系统性地减少了不一致性和非最优豁免利用的可能性，从而简化了FDI公司的投资路径。对于国家行政部门而言，这带来了运营能力的显著提升、行政负担的减轻以及控制环境的加强，最终改善了商业便利性，并巩固了国家作为高价值制造业FDI首选目的地的吸引力。 显示英文摘要

摘要： 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.