海南自贸港个人所得税法律制度研究

Research on Individual Income Tax Legal System of Hainan Free Trade Port

海南自贸港个人所得税法律制度的推进并非一蹴而就,而是需要遵循一定的程序性安排:一方面,需要在其中试验新型政策与法律制度,以迎合其"试验最高水平开放政策"的目标;另一方面,需要在海南自贸港设立特殊政策与制度,推进中国特色自由贸易港建设。为此,在封关运作前,应完善海南自贸港的税收优惠条件与方式,构建"行业+身份+收入"的享受条件与"税率+税基+纳税时间"的享受方式相结合的个人所得税优惠法律制度。在封关运作后,为打造具有竞争性的税制,应进一步提升税制综合程度,将大部分收入纳入综合所得范围适用比例税率,同时,应针对资本所得构建特殊课税规则。由此,在实现海南自贸港经济发展效率提升的同时,也兼顾了公平。

The advancement of the individual income tax legal system in China’s Hainan Free Trade Port could not be achieved overnight,but needs to follow certain procedural arrangements: on one hand,new policies and legal systems need to be tested to meet its goal of " testing the highest level of open policy";on the other hand,it is necessary to establish special policies and systems in the area to promote the construction of a free trade port with Chinese characteristics. So prior to the operation of the customs,it needs to improve the preferential tax conditions and methods in the Free Trade Port and construct an individual income tax system that combines the enjoyment conditions of " industry + identity + income" and the enjoyment method of " tax rate + tax base +tax time". After the operation of the customs,in order to create a competitive tax system and enhance the comprehensiveness of the tax system,most of the income will be included in the scope of comprehensive income and apply to the proportional tax rate. At the same time,special taxation rules will be established for capital income. As a result,while realizing the improvement of the efficiency of economic development,it also takes into account fairness in the Hainan Free Trade Port.