关于海南自贸港开征销售税的相关问题研究

A Research on Relevant Issues of Levying Sales Tax in Hainan Free Trade Port

实施特殊的税制安排是海南自由贸易港建设的核心和重要支撑,而启动销售税是整个税制改革的重要创新举措。作为一个全新的税种,开征销售税还面临着如何有效界定零售环节、如何设定合理的税率水平、如何降低征管风险等诸多困难和障碍。应借鉴美国销售税的实践经验并结合海南自由贸易港实际,对销售税税制进行初步构建。

The implementation of special tax system arrangement is the core and major support for the construc-tion of Hainan free trade port,and the launch of sales tax is an important innovative measure of the whole tax sys-tem reform.As a new tax,the introduction of sales tax faces many difficulties and obstacles,such as how to effec-tively define the retail link,how to set a reasonable tax rate level,and how to reduce the risk of collection and management.We should learn from the practical experience of American sales tax and combine the actual situation of Hainan free trade port,so as to preliminarily construct the sales tax system.