从比较法视域看海南自贸港实质性运营标准

Discussions on the Standards of Substantive Business Activity in Hainan Free Trade Port from the Perspective of Comparative Law

实质性运营是海南自贸港多项税收优惠政策享受的基本前提。2021年3月,海南省税务局发布《关于海南自由贸易港鼓励类产业企业实质性运营有关问题的公告》,将实质性运营细化表述为企业“生产经营、人员、账务、资产”四要素必须在海南自贸港。从国际视角看,在防止税基侵蚀和利润转移的大背景下,避税型自由港如开曼群岛、综合型自由港如香港均对本地经营提出了不同的经济实质要求。海南自贸港的实质性运营标准应进一步细化和完善,以应对数字经济的新要求和新挑战。

Substantive Business Activity is the basic prerequisite for enjoying preferential policies mentioned in various tax preferential policy documents of Hainan Free Trade Port,and in March of this year,Hainan Provincial Taxation Bureau issued“Regarding Issues Concerning the Standards of Substantive Business Activity of Hainan Free Trade Port”.In this announcement,it is elaborated that the four elements of“production management,personnel,accounting,and assets”must be included in Hainan Free Trade Port.From an international perspective,in the context of preventing tax base erosion and profit shifting,tax free ports,such as the Cayman Islands,and comprehensive free Hong kong ports,have established different economic substantive requirements for business activities.The standards of substantive business activity in Hainan free trade port should be further refined and improved to meet new requirements and challenges of the digital economy.