I海南自由贸易港销售税实行探究ResearchontheImplementationofSalesTaxinHainanFreeTradePort摘要中国中央国务院于2020年6月发布《海南自由贸易港建设总体方案》。该方案提出，积极推动海南发展新模式，部署自由贸易港的建设规程，分批有序地对贸易港的相关政策以及体制进行优化与完善。其中需要实行“零关税、低税率、简税制”为主体的贸易和投资自由化便利化政策，同时也将海南的战略定位命为“三区一中心”。方案中规定，以2025年作为方案的截止期限，实现海南岛的封关运行，对五项税简并为新设立的营业税，这五项税分别为：第一，增值税；第二，消费税；第三，购车税；第四，建设税；第五，教育税。因此，简并五项税费具有一定的探索意义，也属于高效的税收改革措施。本文从销售税制度为切入点，对“含税”税率进行测算后得出结果约为14%，对“不含税”税率进行测算后结果约为15%，并且提出四种销售税监管措施，分别是实行严格销售税登记措施、制定详细经营记录、完善销售税申报和缴纳制度以及健全配套措施，这四种销售税监管措施有利于税务稽查工作的开展。其次，本文对现行销售税监管制度进行分析后，解决双重征税、纳税成本低、减少税收对价格的扭曲、优化税负分配等问题。由此以来发挥当前海南自由贸易港的优势，以保持税收中性、税基稳并分析在海南自由贸易港的建设中可能遇到的问题，对其建设中的不足提出优化措施，推动海南自由贸易港的建设发展。关键词：海南自由贸易港；销售税；简并五项税费IIAbstractTheStateCouncilofChinaissuedthe"OverallPlanfortheConstructionofHainanFreeTradePort"inJune2020.TheplanpointedoutthatitsupportsHainantosteadilyexploreandpromotetheconstructionofafreetradeportwithChinesecharacteristics,andinvestintheconstructionofthefreetradeportpolicyandsysteminstagesandsteps.Amongthem,itisnecessarytoimplementtradeandinvestmentliberalizationandfacilitationpolicieswith"zerotariffs,lowtaxrates,andsimplifiedtaxation"asthemainbody,andatthesametime,Hainan'sstrategicpositioningisdesignatedas"threedistrictsandonecenter."Theplanstipulatesthattheisland-widecustomsclearanceoperationwillbestartedby2025andthecurrentvalue-addedtax,consumptiontax,vehiclepurchasetax,urbanmaintenanceandconstructiontaxandeducationsurchargeswillbesimplified,andthentherelatedgoodsandserviceretaillinkswillbeopened.Theworkofcollectingsalestax.Therefore,thesimplificationofthefivetaxesandfeeshascertainexploratorysignificance,anditisalsoanefficienttaxreformmeasure.Thisarticlestartswiththesalestaxsystem.Aftercalculatingthe"tax-included"taxrate,theresultisabout14%,andthe"tax-excluded"taxrateisabout15%.Fourtypesofsalestaxsupervisionmeasuresareproposed.Thefourtypesofsalestaxsupervisionmeasuresaretoimplementstrictsalestaxregistrationmeasures,formulatedetailedbusinessrecords,improvesalestaxdeclarationandpaymentsystems,andcompletesupportingmeasures.Thesefoursalestaxregulatorymeasuresareconducivetothedevelopmentoftaxinspections.Secondly,afteranalyzingthecurrentsalestaxsupervisionsystem,thisarticlesolvestheproblemsofdoubletaxation,lowtaxationcosts,reducingtaxdistortionsonprices,andoptimizingthedistributionoftaxburdens.Sincethen,theadvantagesofthecurrentHainanFreeTradePorthavebeenusedtomaintaintaxneutralityandastabletaxbase,analyzetheproblemsthatmaybeencounteredintheconstructionoftheHainanFreeTradePort,andproposeoptimizationmeasuresforthedeficienciesintheconstructiontopromoteHainan’sfreedomConstructionanddevelopmentoftradingports.Keywords:HainanFreeTradePort;SaleTax;SimplifyandConsolidateFiveTypesofTaxes.III目录一、引言.........................................................................................
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