海南自由贸易港销售税制度设计建议:基于最小化征纳成本的考量  

Some Suggestions on the Design of Sales Tax System in Hainan Free Trade Port:Based on Consideration of Minimizingg Collection Costs

作　　者：杜爽 汪德华[1] 马珺[1] Du Shuang;Wang Dehua;Ma Jun

机构地区：[1]中国社会科学院财经战略研究院

出　　处：《复印报刊资料（财政与税务）》2022年第12期76-83,共8页

摘　　要：根据《海南自由贸易港建设总体方案》和《中华人民共和国海南自由贸易港法》的要求,在2025年海南自由贸易港封关运作之时,合并现行增值税、消费税、车辆购置税、城市维护建设税及教育费附加,改为在货物和服务零售环节征收销售税。这一改革方案有利于简化税制、优化营商环境,但税收征管难度也将增加。为此,既要注重优化征管手段和征管办法,更要合理设计税制要素,从根源上降低税制实施成本,确保税制成功转型。本文在比较分析相关国家政策经验与弊端的基础上,聚焦最小化征纳成本,对构建海南自贸港销售税制度提出政策建议。According to the requirements of the Overall Plan for the Construction of Hainan Free Trade Port and the Law of the People's Republic of China on the Hainan Free Trade Port,when the Hainan Free Trade Port is closed for operation in 2025,the current VAT,consumption tax,vehicle purchase tax,urban maintenance and construction tax and education surcharge will be replaced by the sales tax,which is to be imposed in the retail link of goods and services.This reform plan is conducive to simplifying tax system and improving the business environment,but it will also increase the difficulty of tax collection and administration.Therefore,we should not only pay attention to the optimization of the collection and administration methods,but also rationally design the elements of tax system to reduce the implementation cost and ensure the successful transformation of tax system.Based on the comparative analysis of policy experience of selected countries,the paper proposes relevant policy suggestions on the establishment of sales tax system of Hainan Free Trade Port from the perspective of minimizing the collection costs.

关 键 词：海南自由贸易港 销售税 税收征管 税收风险 

分 类 号：F812.42[经济管理—财政学]