In 2020,the Communist Party of China Central Committee and State Council issued the Overall Plan for the Construction of Hainan Free Trade Port,based on the new tax reform and the requirements for high-quality development,Hainan will build a free trade port on the whole island,and it is proposed to levy a sales tax at the retail stage,which will form a'small tax system'environment under the'large tax system'of the national value-added tax(VAT),which will further complicate the goods and commodities tax system.VAT and sales tax are very different in terms of the scope of taxation,taxpayers,applicable tax rates,tax credits,tax incentives,and other elements of the tax system and tax collection and management,and the historical burdens they bear and the goals they set for their implementation have their own focuses,so there are bound to be challenges of adaptation when they co-exist at the same time.Therefore,this article focuses on the adaptability analysis of VAT and sales tax and puts forward the measures to improve the adaptability of sales tax and VAT system.In the short term,it is appropriate to set up the elements of sales tax system scientifically in order to safeguard the fairness of the tax system;in the medium term,it is appropriate to focus on the reform of VAT and continue to adjust the tax system in order to improve the adaptability of details;and in the long term,it is appropriate to reform the payment mechanism in order to lay a solid foundation for the unification of the tax system of goods and services and to continue to push forward the development of the sales tax sys-tem to help build a new development pattern.
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