A Two-stage Tax System of Hainan Free Trade Port:A Problem Analysis and Path Construction
The Overall Plan for Hainan Free Trade Port and Hainan Free Trade Port Law of the People's Republic of China requires the gradual establishment of a tax system suitable for the two stages of Hainan Free Trade Port before 2025 and 2035.At present,there are still multiple problems in the tax system of Hainan Free Trade Port to be solved:the balance between tax competitiveness and fiscal revenue,the balance between special management and the free circulation of goods throughout the country,and the balance between simplifying taxation links and improving the compliance of tax law.This paper argues that the construction and improvement of the tax system of Hainan Free Trade Port should be gradually strengthened and the construction of the Free Trade Port tax system with Chinese characteristics should be accelerated from the aspects of simplifying the tax system in stages,making clear the connection between the two tax systems and two subjects,implementing tax registration management strictly,and including electronic payment into the scope of supervision.
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维普
