推进海南自由贸易港高质量发展的税收政策体系优化研究  

On the Optimization of the Tax Policy System That Promotes the High-Quality Development of Hainan Free Trade Port

作　　者：王惠平 张云华 WANG Hui-ping;ZHANG Yun-hua(Hainan Academy of Social Sciences,Haikou 570203,China;Hainan Federation of Social Science Associations,Haikou 570203,China;School of Economics and Management,Hainan Normal University,Haikou 571158,China)

机构地区：[1]海南省社会科学院,海南海口570203 [2]海南省社会科学界联合会,海南海口570203 [3]海南师范大学经济与管理学院,海南海口571158

出　　处：《海南大学学报（人文社会科学版）》2023年第2期55-64,共10页Journal of Hainan University （Humanities & Social Sciences）

基　　金：海南省马克思主义理论研究和建设工程专项课题重点项目(2021HNMGC02)。

摘　　要：在《海南自由贸易港建设总体方案》和《海南自由贸易港法》框架下,海南自由贸易港关税、企业所得税、个人所得税等系列税收政策陆续出台,成效初显,但问题也逐渐暴露。本文立足实际,借鉴中国香港、新加坡、迪拜等自由贸易港先进经验,对标RCEP、CPTPP等国际高水平经贸规则,提出进一步优化海南自由贸易港税收政策体系的对策建议,以期推进海南自由贸易港高质量发展。Under the framework of The Overall Plan for the Construction of Hainan Free Trade Port and Hainan Free Trade Port Law of the People’s Republic of China, a series of tax policies including tariff, corporate income tax and individual income tax have been introduced. While with some achievements, there appear some problems. Based on the actual situations of Hainan, this paper draws on the advanced experience of free trade ports in Hong Kong, Singapore and Dubai and among others, refers to such high-level international economic and trade rules as RCEP and CPTPP, and puts forward countermeasures and suggestions to further optimize the tax policy system in Hainan Free Trade Port. It is expected to promote the high-quality development of Hainan Free Trade Port.

关 键 词：税收政策 零关税 低税率 简税制 销售税 

分 类 号：F812.42[经济管理—财政学]