摘要
建设海南自由贸易港必须推进税收制度改革创新,而改革创新必须把握其中的重点问题,明确未来的发展方向,早作研究安排。本文认为,近期海南自由贸易港税收制度改革重点是把握好实质性运营规则问题,以促进经济高质量发展;中期要做好销售税设计,把握好销售税与内地税制衔接,处理好与内地的货物流通安排问题;远期要建立促进生产要素充分流动的税制,建立"房住不炒"、居者有其屋的财税制度,建立数字经济税制。
To build Hainan Free Trade Port,we must promote the reform and innovation of tax system.During the reform and innovation,we must grasp the key issues,clarify the future development direction and make early research arrangements.The paper concludes that the focus of the recent tax system reform of Hainan Free Trade Port should be the substantive operation rules to promote the high-quality economic development.In the medium term,we should design the sales tax,link the sales tax with the tax system of Chinese mainland and handle the logistics arrangement with Chinese mainland.In the long run,it is necessary to establish a tax system to promote the full flow of production elements,build a fiscal system with residential property ownership scheme avoiding speculation,and also build a digital tax system to address the challenges of digital economy.
出处
《国际税收》
CSSCI
北大核心
2020年第11期3-8,共6页
International Taxation In China
关键词
海南自贸港
实质性运营
销售税
税制改革
Hainan Free Trade Port
Substantive operation
Sales tax
Tax reform
