海南自贸港税制改革影响因素与突破路径  

The Influencing Factors and Breakthrough Paths of Tax System Reform in Hainan Free Trade Port

作　　者：江诗文 李银珍 Jiang Shiwen;Li Yinzhen

机构地区：[1]东北大学工商管理学院 [2]海南省儋州市人民政府办公室 [3]广西财经学院会计与审计学院

出　　处：《财政科学》2024年第1期83-90,共8页Fiscal Science

基　　金：2023年海南省哲学社会科学课题(项目编号:HNSK(YB)23-28)。

摘　　要：税制安排是实现自由贸易港高质量发展的核心动力。当前,海南自贸港税制改革正面临外部新一轮国际税改和内部财政约束等因素影响制约,如何有效突破,加快构建具有国际竞争力的税制体系是建设具有世界影响力的中国特色自由贸易港的重要任务。为此,一方面,建议加快海南自贸港税收法制化建设,优化税制结构,降低所得税和流转税税负,将现行全球税制向有限属地税制转型,建立符合支柱二规则的税收优惠政策。另一方面,大力推动自贸港财政体制改革,明确中央与海南自贸港事权和支出责任划分,科学合理界定自贸港财政支出范围,加快支出方式改革,优化地方政府债券发行和使用管理,以应对自贸港内部财政约束的挑战。The tax system arrangement is the core driving force for achieving high-quality development of free trade ports.At present,the tax system reform of Hainan Free Trade Port is facing a new round of external international tax reform and internal financial constraints.How to effectively break through and accelerate the construction of a tax system with international competitiveness is an important task for building a Chinese style free trade port with global influence.To this end,on the one hand,it is necessary to accelerate the legal construction of taxation in Hainan Free Trade Port,optimize the tax system structure,reduce the tax burden of income tax and turnover tax,transform the current global tax system into a limited territory tax system,and establish tax preferential policies that comply with the pillar two rules.On the other hand,we need to vigorously promote the reform of the financial system of the free trade port,clarify the division of powers and expenditure responsibilities between the central government and Hainan Free Trade Port,scientifically and reasonably define the scope of financial expenditure in the free trade port,accelerate the reform of expenditure methods,optimize the issuance and utilization management of local government bonds,and respond to the challenges of internal financial constraints in the free trade port.

关 键 词：海南自贸港 税收制度 国际税改 财政约束 

分 类 号：F812.42[经济管理—财政学]