自由贸易港开征销售税的相关问题分析——以海南自贸港为例  

Analysis of related issues of sales tax collection in free trade ports-Taking Hainan Free Trade Port as an example

作　　者：方玲玉 Fang Lingyu(Sanya Aviation and Tourism College,Sanya,Hainan,572000)

机构地区：[1]三亚航空旅游职业学院,海南三亚572000

出　　处：《市场周刊》2024年第22期119-122,共4页Market Weekly

摘　　要：在全球化和区域经济一体化背景下,自由贸易港作为对外开放重要窗口,其税收政策设计实施极为重要。销售税作为重要税收工具,在自由贸易港税制中占很大比重。海南自贸港是我国对外开放新高地,税收政策尤其是销售税开征,关系到自贸港财政收入,影响到自贸港竞争力、吸引力。文章分析自由贸易港开征销售税相关问题,选取海南自贸港作为具体案例,对海南自贸港发展现状和税收政策进行梳理,研究开征销售税必要性,分析其对海南自贸港经济发展、消费者及企业可能产生的潜在影响,提出相应政策建议,为海南自贸港税收政策制定提供参考依据。Under the background of globalization and regional economic integration,as an important window of opening to the outside world,the design and implementation of tax policy of free trade port is extremely important.As an important tax revenue tool,sales tax accounts for a large proportion in the tax system of free trade ports.Hainan Free Trade Port is a new high point of opening to the outside world,the tax policy,especially the introduction of sales tax,relates to the financial revenue of free trade port,affects the competitiveness and appeal of free trade port.This paper analyzes the issues related to the introduction of sales tax in free trade ports,and chooses Hainan Free Trade Port as a specific case to elaborate.This paper reviews the development status quo and tax policy of Hainan Free Trade Port,studies the necessity of introducing sales tax,and analyzes its potential impact on economic development,consumers and enterprises of Hainan Free Trade Port.Corresponding policy suggestions are put forward to provide reference for the formulation of tax policy of Hainan freeTradePort.

关 键 词：自由贸易港 销售税 海南自贸港 税收政策 经济发展 

分 类 号：F812.42[经济管理—财政学]