海南自由贸易港销售税制度研究  

Research on the Sales Tax System of Hainan Free Trade Port

作　　者：曹胜新 梁军 CAO Sheng-xin;LIANG Jun(School of Economics and Management,Hainan Nomal University,Haikou 570100,China;Hainan Provincial Taxation Bureau,Haikou 570100,China)

机构地区：[1]海南师范大学经管学院,海南海口570110 [2]国家税务总局海南省税务局,海南海口570110

出　　处：《税务与经济》2022年第1期26-33,共8页Taxation and Economy

基　　金：海南省高等学校科学研究项目(Hnky2019-24)。

摘　　要：科学合理的税费制度对于海南自由贸易港发展具有至关重要的作用。行将启动的简并增值税、消费税、车辆购置税、城市维护建设税及教育费附加等税费,以及已经启动的在货物和服务零售环节征收销售税的税制改革是实现海南自由贸易港税制设计目标的重要举措。海南自由贸易港销售税宜采取"窄税基、高税率"的设计思路。销售税征收宜根据不同应税商品的交易特点,采取相应的征管措施。税务及其他相关部门还可利用"信用管税"的手段引导纳税人依法诚信纳税。通过建立统一的信息平台,实现各部门之间的信息共享,并全面和准确地保存纳税人的收支情况和纳税信用记录。A scientific and reasonable tax and fee system is of vital importance to the development of Hainan Free Trade Port. The upcoming procedures for degrading value-added tax,consumption tax,vehicle purchase tax,urban maintenance and construction tax,and educational surcharges,as well as tax reform activities that levy sales tax in the retail of goods and services,are important measure to reduce the level of macro tax burdens,the proportion of indirect taxes and tax cost and achieve the design goals of the Hainan Free Trade Port tax system.Based on the successful experiences of the international free trade ports and Hainan’s strategic position,as well as follow the sales tax design principles in tax system design goals,the Hainan Free Trade Port’s sales tax should adopt a “narrow tax base and high tax rate”design Ideas.

关 键 词：海南自由贸易港 税收制度 销售税 

分 类 号：F810.42[经济管理—财政学]