海南自贸港税收法律制度的问题与完善  

Problems and Perfection of Tax Law System in Hainan Free Trade Port

作　　者：姚子健 张倩 Yao Zijian;Zhang Qian

机构地区：[1]北京大学法学院经济法研究所《经济法研究》编辑部,北京100871 [2]西南政法大学经济法学院,重庆401120

出　　处：《南海法学》2022年第6期113-124,共12页The South China Sea Law Journal

基　　金：国家社科基金重大专项“税收立法的核心价值及其体系化研究”(项目编号:19VHJ008)。

摘　　要：建立海南自贸港是党中央基于我国发展现状做出的重大战略部署。作为特殊区域的海南自贸港是经济法学的重要研究对象,在海南自贸港内实行全新的税收法律制度,必须位于法治框架下,以求迎合海南自贸港建立与发展定位并得以为其他地区提供相关成功经验。在海南自贸港内实行全新的税收法律制度需遵循普适性与特异性相结合、法定性与创新性相结合、实体性与程序性相结合的基本原则。在个人所得税法律制度方面,需进一步增强封关运作前税收优惠制度的公平性,并对封关运作后的个人所得税税制加以顶层设计。在企业所得税法律制度方面,需进一步丰富税收优惠形式,并协调因企业所得税优惠带来的区域税收利益失衡问题。在商品税法律制度方面,需进一步明确“零关税”与销售税的法律地位。由此在实现海南自贸港经济发展效率提升的同时兼顾公平。The establishment of Hainan Free Trade Port is an important strategic plan made by the CPC Central Committee based on the current situation of China’s development. As a special region,the Hainan Free Trade Port is an important research object of economic jurisprudence. To apply a new tax law system in the Hainan Free Trade Port,it must be set under the framework of rule of law,in order to meet the positioning of the Hainan Free Trade Port’s establishment and development,and be able to be used for reference by other areas. The new tax law system in Hainan Free Trade Port should follow the basic principles of the combination of universality and particularity,the combination of legality and innovation,and the combination of substance and procedure. In the aspect of individual income tax law system, it is necessary to strengthen the fairness of the preferential tax system before closing the customs and design the tax system after closing the customs. As for the legal system of enterprise income tax,it is necessary to enrich the forms of tax preference and coordinate the imbalance of regional tax interest. In terms of the commodity tax legal system, it is necessary to further clarify the legal status of "zero tariff" and sales tax. As a result,Hainan Free Trade Port can improve the efficiency of economic development and give consideration to fairness.

关 键 词：海南自贸港 税收法律制度 个人所得税 企业所得税 商品税 

分 类 号：D922.22[政治法律—经济法学]