论自由贸易区税收激励机制——以中国“四地”税收政策为视角

The Tax Incentive Mechanism in the Free Trade Areas——based on China's Tax Policy inthe "Four Free Trade Zones”

随着上海、广东、天津、福建自由贸易区成功设立,它们的发展引发了社会各界的广泛关注和期待。现行的自贸区"税收优惠"已经通过试点推行。但目前中国自由贸易区的总体规划以及现行的各项税收措施存在的问题有:15%的企业所得税的税率并无全方位实施;税收激励政策之缴纳方式存在着范围小、时间短;税收激励政策之免税措施范围小等。应对这些问题须参照法的价值理论,完善适合我国自贸区发展的新措施:对税率问题实行分类减免;在缴纳方式上,不同的企业实行不同的缴纳方式;扩大个人分期缴纳的范围以及有针对性地扩大免税范围,以提高企业创新与研发人员的积极性。

The establishment of the free trade zones in Shanghai, Guangdong, Tianjin and Fujian has caused public concerns and expectations, Meanwhile the current tax incentives in the zones have also been promoted outside the trade zones to cater to the economic developments after the pilot experiment. However, a new issue remains as to how to improve it.