海南自由贸易港参股豁免税收制度的创新与完善  

On Innovation and Improvement of the Participation Exemption of Hainan Free Trade Port

作　　者：崔晓静 刘渊 Cui Xiaojing;Liu Yuan

机构地区：[1]武汉大学国际法研究所

出　　处：《复印报刊资料（财政与税务）》2022年第4期96-101,共6页

基　　金：国家社会科学基金重大项目“‘一带一路'建设与中国国际税收法律制度改革创新研究”(项目编号:18ZDA100)的阶段性研究成果。

摘　　要：海南自由贸易港作为国家新型开放门户,通过引入参股豁免税收制度这一增强中国国际税收竞争力的重要举措,率先实现了与国际高水平税收规则的对接。然而,该制度目前仍存在受益主体范围过窄、允许豁免股息范围过小、征税测试门槛不足以及缺乏持股时间限制等局限。为了进一步推动海南自由贸易港投资高地的建设,助力中国引领新型经济全球化,有必要在增强海南自由贸易港参股豁免税收制度激励的同时做好反避税、反滥用工作,主要包括扩大受益主体范围、降低持股比例要求、提升征税测试门槛、新增连续持股时间条款等措施。As a new-born open door,Hainan Free Trade Port(FTP)has first been in line with the international high-level tax rule by introducing participation exemption which is an important measure of enhancing Chinese international tax competitiveness.However,the new tax rule still has some limitations,such as narrow scope of beneficiaries,less exempted dividends,low threshold of subject-to-tax test and lack of time limit on holding shares.In order to further promote the construction of Hainan FTP investment highland and help China lead the new economic globalization,it is necessary to increase the tax incentive effect of Participation Exemption and do well in tax anti-avoidance and tax anti-abuse by expanding the scope of beneficiaries,decreasing minimum share-holding ratio,setting more strict subject-to-tax test and adding the time-limit clause.

关 键 词：海南自由贸易港 参股豁免 间接抵免 境外股息 税收竞争 

分 类 号：F812.42[经济管理—财政学] F752.8