美国销售税制度启示与海南自贸港税改借鉴

Implications of the U.S.Sales Tax System and Lessons for Tax Reform in Hainan Free Trade Port

2020年,国务院印发《海南自由贸易港建设总体方案》,海南基于中国新税制改革和高质量发展的要求构建自贸港特殊的税收制度,拟于零售环节开征销售税。美国是征收销售税的主要代表国家,在立法权、税制要素和税收征管等方面积累了成熟经验,包括较低的税率水平有利于提升经济活跃度,充分的税收减免有利于兜牢民生底线,科学的免税证明有利于精确判断纳税环节,灵活的税收权利有利于区域经济有序发展,有效地防范税收侵蚀有利于税收可持续性等。依照海南自贸港规划总体方案,遵循税收效率原则和区域经济一体化理论,中国宜科学设置海南销售税的制度和征管要素,合理实现销售税与增值税的有序衔接,并在其他国家级自贸区有序推展销售税。

In 2020,the State Council issued the Overall Program for the Construction of Hainan Free Trade Port,which builds a special tax system for the Hainan free trade port based on China’s new tax reform and the requirements for high-quality development,and proposes to levy a sales tax at the retail level.The U.S.is the main repre⁃sentative country in the collection of sales tax,and has accumulated mature experience in legislative power,elements of the tax system and tax collection and management,etc.,including lower tax rate level is conducive to enhancing economic activity,sufficient tax relief is conducive to the bottom line of the people’s livelihood,scientific proof of exemption is conducive to the accurate judgment of the tax link,the flexible taxing power is conducive to the orderly development of the regional economy,and effective prevention of tax erosion is favorable to tax sustainability,etc.According to the overall plan of Hainan free trade port,following the princi⁃ple of tax efficiency and the theory of regional eco⁃nomic integration,it is appropriate for China to sci⁃entifically set up the system and levy elements of Hainan’s sales tax,reasonably realize the orderly convergence of sales tax and value-added tax,and push forward the sales tax in an orderly manner in other state-level free trade zones.