海南自贸港税制简化的意涵诠释  

The Interpretation of Tax Simplification in Hainan Free Trade Port

作　　者：薛榆淞 XUE Yu-song(Law School,Peking University,Beijing 100871,China)

机构地区：[1]北京大学法学院,北京100871

出　　处：《税务与经济》2023年第5期18-29,共12页Taxation and Economy

基　　金：北京市社会科学基金重点项目(22FXA003)。

摘　　要：中共中央、国务院为海南自由贸易港确立了税制竞争的区域发展理念,《海南自由贸易港建设总体方案》所欲实现的特殊区域与特别税法之间的有机结合不仅是为了提升海南自由贸易港的国际竞争力,更是在国家层面系统性地回应国际税制改革的最新发展。基于此,以《海南自由贸易港法》第27条为核心的商品和服务税简化方案不仅要实现拓宽税基、降低税负和简化稽征程序等税制建设目标,还应努力探索我国税制演进的基本方向与整体目标,尤其是如何有效回应税法发展中长期存在的繁简交替现象,并尝试将繁简并存的税制格局确立为我国新发展格局下税制演进的整体趋势与应然逻辑。Based on the institutional construction goal of building a high-level socialist market economy under the new development paradigm,the importance of optimizing the structure of the tax system cannot be ignored.From the perspective of domestic law,the development of the tax law and the evolution of the tax system are both driven by"simplicity"and"complexity".In recent years,the system construction of the GST is extremely complicated,and it is difficult to implement the tax law principles such as energy tax and tax collection.In addition,considering the relatively mature,consistent and stable system design in the field of income tax and property tax,the GST with frequent changes and obvious differences is the main field of international tax competition at present.In view of this,the Central Committee of the Communist Party of China and The State Council have established the regional development concept of"tax competition"for Hainan Free Trade Port.The organic combination of"special region"and"special tax law"intended to be realized in the General Plan for the Construction of Hainan Free Trade Port is not only to improve the international competitiveness of Hainan free trade Port,but also systematically responds to the latest development of international tax reform at the national level.Based on this,the GST simplification plan with Article 27 of the Hainan Free Trade Port Law as the core should not only achieve the tax system construction goals,such as broadening the tax base,reducing the tax burden and simplifying the tax collection procedures,but also strive to explore the basic direction and overall goal of the evolution of the tax system,especially how to effectively respond to the long-term"alternating phenomenon of complexity and simplicity"in the development of the tax law.This paper attempts to establish the"coexistence of complexity and simplicity"tax system pattern as the overall trend and logical evolution of the tax system under the new development paradigm.

关 键 词：商品和服务税 税制简化改革 海南自由贸易港 税制演进 繁简并存 

分 类 号：F810.422[经济管理—财政学]