海南自贸试验区(自贸港)税收政策与制度安排的思考  

Thoughts on Tax Policy and System of Hainan Pilot Free Trade Area (Port)

作　　者：王春雷[1] 杨晓萌[1] 金哲[1] WANG Chunlei;YANG Xiaomeng;JIN Zhe(School of Finance and Taxation, Dongbei University of Finance & Economics, Dalian 116025, China)

机构地区：[1]东北财经大学财政税务学院

出　　处：《南海学刊》2019年第3期42-52,共11页The Journal of South China Sea Studies

基　　金：国家税务总局海南省税务局重大研究课题(2018HNGSZD001)

摘　　要：综观国际高水平自由港的税收政策与制度,共有的特征是:简税制、低税负、零关税。通过比较借鉴国际高水平自由港的税收政策与制度,基于海南的实际情况提出了构建更加优惠、灵活的税收优惠政策及制度安排:到2020年,基本建立适应自由贸易试验区的税收政策制度体系,重点实行符合海南实际、更加优惠、更加灵活的税收优惠政策,为建设海南高水平自由贸易港税收政策制度体系奠定良好基础;到2025年,通过简化税制,创新实行高效、透明、现代化的税收制度,初步建立适应自由贸易港的税收政策制度体系。Viewing the tax policies and systems of international high-level free trade ports, we can find their common characteristics as follows: simple tax system, low tax burden, and zero tariff. By comparing and drawing lessons from the tax systems and policies of high-level free ports in the world, this paper proposes to construct more preferential and flexible tax policy and system in line with Hainan’s reality. By 2020, a tax policy system adapting to the pilot free trade area will be basically established, with emphasis on implementing more preferential and flexible tax policies in line with Hainan’s reality, which will lay a good foundation for the construction of Hainan’s high-level free trade port tax policy system. By 2025, through simplifying the tax system, innovating and implementing an efficient, transparent and modern taxation system, a tax policy system suitable for free trade ports will be basically established.

关 键 词：海南自由贸易试验区 中国特色自由贸易港 税收政策与制度 

分 类 号：F127.9[经济管理—世界经济]