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海南自由贸易港税收政策制度体系评估与完善

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在海南自由贸易港政策制度体系框架中,税收政策制度体系无疑居于十分重要的地位.本文通过对现行海南自由贸易港税收政策制度体系及其实施效果进行分析和评估,在发现现行税收政策存在的税收风险和问题的基础上,提出相应的完善建议和对策,以期不断优化和完善海南自由贸易港税收政策制度体系,更好地服务海南自由贸易港的建设和发展.
Evaluation and Improvement of the Tax System in Hainan Free Trade Port
The tax policy system undoubtedly plays a very important role in the framework of Hainan free trade port policy system.This paper analyzes and evaluates the current tax policy system of Hainan Free Trade Port and its implementation effectiveness.Based on the tax risks and problems of the current tax policy,the paper proposes corresponding suggestions on improvement and countermeasures,so as to optimize and perfect the tax policy system of Hainan free trade port and better serve the construction and development of free trade port in Hainan.

Hainan Free Trade PortTax SystemTax policySales Tax

中国税务学会课题组

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海南自由贸易港 税收制度 税收政策 销售税

中国税务学会2022年度重点课题

2024

税务研究
中国税务杂志社

税务研究

CSSCICHSSCD北大核心
影响因子:1.497
ISSN:1003-448X
年,卷(期):2024.(1)
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