摘要
以“零关税、低税率、简税制”为特征的海南自由贸易港税收体系基本建成,政策红利在对外贸易、产业升级、消费回流等方面成效显著。然而,当前政策仍面临企业所得税竞争力不足、个人所得税享惠条件有待优化、零关税政策效应释放不充分以及进口加工增值免税政策落地效果有待提升等挑战。海南自贸港封关之后,应致力于对标国际经验优化企业所得税制,分阶段完善个人所得税制度,进一步完善零关税政策体系,有效释放进口加工增值免税政策效能,稳妥推进销售税改革,以提升海南自贸港税制国际竞争力,为把海南自贸港打造成为引领我国新时代对外开放的重要门户和开放型经济新高地提供有力支撑。
The tax system of Hainan Free Trade Port,characterized by"zero tariffs,low tax rates,and a simplified tax system",has been largely established,with the policy dividends having yielded significant results in foreign trade,industrial upgrading,and consumption return.However,current policies are still faced with such challenges as insufficient competitiveness of the corporate income tax system,suboptimal conditions for personal income tax benefits,incomplete realization of zero-tariff policy effects,as well as the underperformace in the implementation of the import processing value-added tax exemption policy.After the launch of the independent customs operation in Hainan Free Trade Port,efforts should be made to align with international practices to optimize the corporate income tax system,gradually improve the personal income tax system,effectively unleash the benefits of the import processing value-added tax exemption policy,as well as steadily advance sales tax reform,so as to enhance the international competitiveness of the tax system in Hainan Free Trade Port and provide strong support for building Hainan Free Trade Port into an important gateway leading China’s opening up in the new era and a new highland of an open economy.
作者
张云华
ZHANG Yun-hua(School of Economics and Management,Hainan Normal University,Haikou 571158,China)
出处
《海南师范大学学报(社会科学版)》
2025年第6期125-134,共10页
Journal of Hainan Normal University(Social Sciences)
基金
国家社会科学基金西部项目“完善现代税收制度赋能海南自由贸易港新质生产力发展的机制与路径研究”(24XJY018)。
关键词
海南自贸港
税制改革
封关运作
销售税
Hainan Free Trade Port
tax reform
the independent customs operation
the sales tax
