海南自由贸易港销售税制度研究

科学合理的税费制度对于海南自由贸易港发展具有至关重要的作用.行将启动的简并增值税、消费税、车辆购置税、城市维护建设税及教育费附加等税费,以及已经启动的在货物和服务零售环节征收销售税的税制改革是实现海南自由贸易港税制设计目标的重要举措.海南自由贸易港销售税宜采取"窄税基、高税率"的设计思路.销售税征收宜根据不同应税商品的...

Research on the Sales Tax System of Hainan Free Trade Port

A scientific and reasonable tax and fee system is of vital importance to the development of Hainan Free Trade Port. The upcoming procedures for degrading value-added tax,consumption tax,vehicle purchase tax,urban maintenance and construction tax,and educational surcharges,as well as tax reform activities that levy sales tax in the retail of goods and services,are important measure to reduce the level of macro tax burdens,the proportion of indirect taxes and tax cost and achieve the design goals of the Hainan Free Trade Port tax system.Based on the successful experiences of the international free trade ports and Hainan’s strategic position,as well as follow the sales tax design principles in tax system design goals,the Hainan Free Trade Port’s sales tax should adopt a “narrow tax base and high tax rate”design Ideas.