美国销售税的框架、要素与问题——兼论海南自由贸易港销售税设计  

The Framework, Elements and Issues of Sales Tax in the United States——Also on the Sales Tax Design of Hainan Free Trade Port

作　　者：潘越 Pan Yue

机构地区：[1]中国政法大学民商经济法学院

出　　处：《国际经济法学刊》2022年第2期123-139,共17页Journal of International Economic Law

基　　金：国家社科基金专项课题项目:“一带一路”国际合作框架机制设计(项目号:18VSJ050)的阶段性研究成果。

摘　　要：《海南自由贸易港法》明确提出海南自由贸易港的税制改革应遵循“税制要素充分优化”原则,作为中国新税种的销售税应当具备哪些税制要素及如何优化,需要了解域外典型销售税的框架、要素和相关问题。美国销售税具有典型性,但其各州销售税自诞生之日起就具有较大差异,除对“有形个人财产在使用或消费时征税”这一基本框架外,各州均从自身实际需要出发发展销售税具体规则,使各州销售税在解决税负不均、重复征税、税基侵蚀等销售税固有问题的过程中走向成熟。海南自由贸易港销售税应结合自由贸易港建设目的,借鉴美国销售税税制形成功能性框架,继而通过统合本土法律资源填充销售税具体规则,同时对销售税的固有问题提前研究,对数字经济等变局积极回应,以兼顾海南对外开放和参与“国内经济大循环”的定位。Free Trade Port Law clearly states that the tax reform of Hainan Free Trade Port should follow the principle of “full optimization of tax system elements”. However, sales tax is a new type of tax in China, and it needs to do an original search of its framework, elements and issues to know what tax system elements, it should have and how to optimize them. The sales tax of each state in the United States has been very different since its inception. Under the basic framework of “taxation of tangible personal property’s use and consumption”, each state has formulated specific sales tax rules based on their actual needs, which have matured in the process of solving uneven tax burden, double taxation, tax base erosion and other inherent problems of sales tax. The sales tax design of Hainan Free Trade Port should learn from the US sales tax system, and on the basis of maintaining the functional framework, fill the specific rules of sales tax by integrating local legal resources. The inherent problems of sales tax should be studied in advance and changes in the digital economy should be actively responded to, in order to take into account Hainan’s positioning of opening up to the outside world and participating in the “domestic economic cycle”.

关 键 词：销售税 美国销售税 税制要素 简化税制 海南自由贸易港 

分 类 号：D922.29[政治法律—经济法学] F812.42[政治法律—法学] F817.12[经济管理—财政学]