从香港税制探讨对海南自贸港税制建设的几点借鉴

香港特别行政区(以下称“香港”)以自由贸易、低税率及少政府干预而著称,是东亚主要的国际贸易中心、离岸人民币业务中心、金融中心及国际航运中心,与新加坡、迪拜港共同被称为“全球三大自由贸易港”。“十九大”报告中,习总书记提出“探索建设自由贸易港”,后续又圈定海南全岛建设自贸区和中国特色自由贸易港。论文通过研究香港税制,分析香港税制中鼓励自由贸易的独特设计,提出海南自贸港税制设计时可借鉴的方案。

Referencing the Tax System of Hong Kong to Explore the Tax System Construction of Hainan Free Trade Port

The Hong Kong Special Administrative Region(hereinafter referred to as"Hong Kong")is known for its free trade,low tax rate and little government intervention.It is a major international trade center,offshore RMB business center,financial center and international shipping center in East Asia.Hong Kong,Singapore and Dubai are known as"the world's three largest free trade ports".In the report of the 19th National Congress of the Communist Party of China(CPC),General Secretary Xi proposed to"explore the construction of a free trade port",and later designated the whole island to build a free trade zone and a free trade port with Chinese characteristics.By studying the tax system of Hong Kong,this paper analyzes the unique design of encouraging free trade in the tax system of Hong Kong,and puts forward a scheme that can be used for reference when designing the tax system of Hainan free trade port.