海南自由贸易港销售税制度改革研究  

Research on the reform of sales tax system in Hainan Free Trade Port

作　　者：彭磊 蒋震[2] Peng Lei;Jiang Zhen

机构地区：[1]中国社会科学院经济研究所 [2]中国社会科学院大学商学院

出　　处：《全球化》2023年第3期117-124,136,共9页Globalization

基　　金：海南省委政策研究室委托课题《海南销售税制度设计方案跟踪评估(第一阶段)》的研究成果,课题组长为海南省自由贸易港建设咨询委员会专家裴长洪研究员。

摘　　要：海南自由贸易港将于2025年封关运作,目前各项改革任务已进入攻坚克难的关键时期。其中,销售税改革是一项具有全局性、制度性意义的改革任务,存在较大不确定性风险。本文通过调研发现,在相当长一段时期内,海南自由贸易港建设将伴随着财政“紧平衡”局面,销售税制度改革将面临三大主要矛盾:税赋竞争力和财政健康可持续的矛盾;海南单独税区与全国统一大市场的矛盾;海南销售税制度设计与构建海南经济岛内小循环的矛盾。为克服这些主要矛盾,顺利推进销售税改革,本文从中央层面和地方层面提出了相关建议:中央政府应着手研究支持海南自由贸易港建设中央转移支付动态调节机制,考虑采取“挂账”形式处理“二线”增值税“退”“征”问题,并制定《中国海南自贸港进出口税则》,明确海关监管责任;海南省应着手建立海南销售税改革稳定基金,力争2023年底前开展销售税改革空转记账试验,同时着手研究适应销售税制的省市财税体制配套改革。Hainan Free Trade Port will be closed for management in 2025,and various reform tasks have entered a critical period of overcoming difficulties.Among them,sales tax reform is a reform task with overall and institutional significance,and there is a great risk of uncertainty.Through investigation,this paper finds that for a long period of time,the construction of Hainan Free Trade Port will be accompanied by a situation of fiscal“tight balance”,and the reform of the sales tax system will face three major contradictions:the contradiction between tax competitiveness and fiscal health and sustainability;the contradiction between Hainan’s separate tax area and the national unified market;the contradiction between the design of Hainan’s sales tax system and the construction of a small circulation in Hainan economic island.In order to overcome these major contradictions and smoothly promote the sales tax reform,this paper puts forward relevant suggestions from the central and local levels:the central government should begin to study and support the construction of the Hainan Free Trade Port in the construction of a dynamic adjustment mechanism for central transfer payments,consider adopting the form of“buyer buying on credit”to deal with the“refund”and“collection”of“second-front”value-added tax,and formulate the Import and Export Tariff Rules of China Hainan Free Trade Port to clarify customs supervision responsibilities;Hainan Province should begin to establish a Hainan Sales Tax Reform Stabilization Fund,strive to carry out sales tax reform idle bookkeeping experiments by the end of 2023,and at the same time start to study the supporting reforms of provincial and municipal fiscal and taxation systems that adapt to the sales tax system.

关 键 词：销售税改革 空转记账试验 稳定基金 海关特殊关税监管区 

分 类 号：F812.42[经济管理—财政学]