迪拜经验对增强海南自贸港财政可持续性的启示

The Implication of Dubai Experience on Enhancing the Financial Sustainability of Hainan Trade Port

迪拜自由区与海南自贸港在发展起步阶段具有起步晚、依赖传统产业等共同特点,使其对海南自贸港财税体制的设计具有一定的借鉴意义。结合迪拜政府低税收、高收费的财税体制特点和海南自贸港财税体制建设的现实情况,海南自贸港可从以下方面增强财政可持续性:第一,赋予海南合理的财税政策自主权,制定优惠的自由贸易港税收政策;第二,尝试探索市场化的运营管理机构,提升自贸港的管理水平;第三,保留合理的行政收费,积极培育新的地方税种。

The development of Dubai free zone and Hainan free trade port reveals some common characteristics,such as starting late and relying on traditional industries in the initial stage of development,which make Dubai a reference for the design of financial and tax system in Hainan free trade port.Hainan free trade port can enhance financial sustainability from the following aspects:first,bestow reasonable fiscal autonomy upon Hainan and formulate preferential tax policies.Second,apply market-oriented operation and management on administrative institute.Third,keep reasonable administrative fees and cultivate new local tax.