商品和服务税的“法外简化”何以可能? 基于区域性税制另造的视角

How“Extralegal Simplification”of the GST is Possible?On the Perspective of Regional Separate Construction of the Tax System

基于中共中央、国务院在《海南自由贸易港建设总体方案》中所提出的“税制竞争”这一全新的区域发展理念,《海南自由贸易港法》第27条明确了在商品和服务的零售环节开征销售税的短期目标和进一步简化税制的长期目标,决策者希冀能在不改变且不影响中国境内除海南自由贸易港以外的其他地区所施行的普适性标准税制的前提下,重新建构一套更加契合海南发展需要的区域性特别税制。此种服膺于税制竞争的“税制另造”方案不仅有别于域内外各类自由贸易园(港)区既有的税制实践经验,也突破了中国在改革开放后以提升税制统一性为基本导向的传统改革路径,但以税法基础理论的视角观之,不难发现决策者所欲实现的“法外简化”仍立基于“稽征经济”与“税收公平”这两大税法基本原则,且由此所形成的“特别税法”亦能在“将海南定位于准关税区”的制度前提下实现逻辑自洽。唯需强调的是,此种基于“税制另造”理念的区域性税收立法模式最终能否成为一项稳定的税收制度安排,在很大程度上还取决于通过《海南自由贸易港法》所建立的区域性特别税制与中国境内港外的普适性标准税制之间能否实现有效衔接和良性互动。

Based on the new regional development concept of“Tax Competition”proposed by the CPC Central Committee and the State Council in the Overall Plan for the Construction of Hainan Free Trade Port,Article 27 of the Hainan Free Trade Port Law clearly stipulates the short-term goal of levying sales tax in the retail sector of goods and services and the long-term goal of further simplifying its tax system.Policymakers hope to reconstruct a set of regional special tax system that is more suitable for Hainan’s development without changing and affecting the universal standard tax system implemented in other regions in China except Hainan Free Trade Port.Although this“Separate Construction of the Tax System”scheme,which is subject to tax system competition,is not only different from the existing tax system practice experience of various types of free trade parks(ports)in and outside the region,but also breaks through the traditional reform path of China after the reform and opening up to enhance the unity of the tax system.However,from the perspective of the basic theory of tax law,it is not difficult to find that the“extrajudicial simplification”that decision-makers want to achieve is still based on the two basic principles of tax law:“tax economy”and“tax fairness”,and the resulting“special tax law”can also achieve logical self consistency under the institutional premise of“positioning Hainan as a quasi-customs territory”.It is only necessary to emphasize that whether this regional tax legislation model based on the concept of“Separate Construction of the Tax System”can ultimately become a stable tax system arrangement depends to a large extent on whether the regional special tax system established through the Hainan Free Trade Port Law can effectively link up and interact with China’s universal standard tax system.