海南自贸港税收政策对企业税负的影响及建议

Hainan Free Trade Port Tax Policy on the Impact of Enterprise Tax Burden and Suggestions

《海南自由贸易港建设总体方案》已经出台,其中的税收优惠政策实施的效果如何?对海南省内实质经营的企业的税负产生了哪些影响?为了探究这些问题,文章以HY高新技术企业为例,分析企业税负的变化,分析显示,该企业的增值税和企业所得税税负都有降低,税负压力有所下降。但调查发现一些企业认为税收优惠政策的影响并不显著。在此基础上,本文提出了实现税负普降,扩大税收优惠面,提高减税政策的精准性和独特性以及政府服务水平等方面相关建议,为进一步出台相关减税政策提供参考支持。

The General plan for building a Free Trade port in Hainan has been issued,how effective is the im-plementation of preferential tax policies?what are the impacts of the tax burden on enterprises that are ac-tually operating in Hainan Province?To study these questions,the article takes Hy high-tech enterprise as an example to analyze the change of corporate tax burden,the results show that the enterprise's VAT and cor-porate income tax burden have been reduced,and the tax burden pressure has decreased.However,the survey found that some enterprises believe that the impact of preferential tax policies is not significant.On this basis,the article puts forward relevant suggestions,such as reducing the tax burden,expanding the scope of tax incentives,improving the accuracy and uniqueness of tax reduction policies and government service,these suggestions provide reference and support for further introduction of relevant tax reduction policies.