海南自由贸易港两阶段税制体系:问题研判和路径构建

A Two-stage Tax System of Hainan Free Trade Port:A Problem Analysis and Path Construction

《海南自由贸易港建设总体方案》和《海南自由贸易港法》要求逐步建立起适合海南自由贸易港2025年前和2035年前两阶段的税制体系。当前,海南自由贸易港税制体系存在多重平衡问题:税制竞争力与财政收入保持稳定之平衡、特殊管理与全国货物自由流通之平衡、简化征税环节与提高税法遵从度之平衡。为此本文认为,应当从分阶段简并税制、明确两种流向两种主体间税制衔接方式、严格落实税务登记管理、电子支付纳入监管范围等方面入手,逐步加强海南自由贸易港税制体系的建设与完善,加快中国特色自由贸易港制度的建设步伐。

The Overall Plan for Hainan Free Trade Port and Hainan Free Trade Port Law of the People's Republic of China requires the gradual establishment of a tax system suitable for the two stages of Hainan Free Trade Port before 2025 and 2035.At present,there are still multiple problems in the tax system of Hainan Free Trade Port to be solved:the balance between tax competitiveness and fiscal revenue,the balance between special management and the free circulation of goods throughout the country,and the balance between simplifying taxation links and improving the compliance of tax law.This paper argues that the construction and improvement of the tax system of Hainan Free Trade Port should be gradually strengthened and the construction of the Free Trade Port tax system with Chinese characteristics should be accelerated from the aspects of simplifying the tax system in stages,making clear the connection between the two tax systems and two subjects,implementing tax registration management strictly,and including electronic payment into the scope of supervision.