海南自贸港离岛免税制度的立改废  

The Establishment,Reform and Abolition of the Tax Exemption System for Outlying Islands in Hainan Free Trade Port

作　　者：郭永泉 GUO Yongquan(Statistical Analysis Division of Wuhan Customs,Wuhan 430040,China)

机构地区：[1]武汉海关统计分析处,湖北武汉430040

出　　处：《南海学刊》2022年第6期22-32,共11页The Journal of South China Sea Studies

摘　　要：离岛免税制度的立、改、废问题需要将理论和实践结合起来进行分析。从“立”来看,离岛免税制度有着明确的定义、实施条件和制度渊源,体现助推旅游业、拉动消费回流等价值追求。从“改”来看,离岛免税制度经历多次修改,并伴随自贸港制度完成定型,形成特殊贸易形态,取得经济发展、红利共享、制度探索等明显效果。从“废”来看,离岛免税制度在内容程序上不能兼容自贸港的清单目录式免税制度,自身存在“套代购”风险,需要在存续一段时间后废止。建议:在早期收获阶段,优化免税零售格局和商品种类,打击“套代购”,与消费品免税正面清单错位并行;在封关运作阶段,废止离岛免税制度,对行邮物品经“二线”出岛实行税收优惠。The establishment,reform and abolishment of the tax exemption system for outlying islands need to be analyzed by combining theory with practice.From the perspective of“establishment”,the tax exemption system for outlying islands has a clear definition,implementation conditions and system origin,reflecting the value pursuit of boosting tourism and driving consumption back.From the perspective of“reform”,the duty-free system of outlying islands has undergone many revisions,and along with the finalization of the free trade port system,it has formed a special trade form,and achieved obvious effects in economic development,dividend sharing,and system exploration.From the perspective of“abolition”,the tax-free system of outlying islands can not be compatible with the list type duty-free system of free trade ports in terms of content and procedure,and there is a risk of“arbitrage and purchasing on behalf”itself,which needs to be abolished after a period of existence.In the early harvest stage,it optimizes the duty-free retail space and commodity types,crack down on“arbitrage and purchasing on behalf”and go hand in hand with the dislocation of the positive list of consumer goods tax exemption;In the stage of special customs operations,the tax exemption system for outlying islands will be abolished,and tax incentives will be implemented for postal and baggage items leaving the island through the second line.

关 键 词：海南自贸港 离岛免税 关税制度 封关运作 

分 类 号：F745.3[经济管理—国际贸易] F752.8[经济管理—产业经济]