Investigation Report On Tax Law Issues In Hainan Free Trade Port

The information revolution and the development of digital economy have promoted the steady growth of trade in services.Countries around the world have begun to shift the focus of competition from trade in goods to trade in services,which has led to changes in the global industrial structure and trade patterns.Faced with the changes of international economic situation,China urgently needs to deepen the exploration of reform and opening up,promote economic transformation,in order to adapt to the pace of economic globalization.Free Trade Port(hereinafter referred to as "Free Trade Port")is an important measure put forward by the country against this background.It is not only the hub of opening up and internal reform,but also an effective platform for coordinating multilateral exchanges and cooperation.It has epoch-making significance for China’s economic development.Therefore,facing the new open platform of free trade port,as the first free trade port planned by the state,Hainan needs to learn from the past experience,but cannot copy the practice of domestic free trade area(hereinafter referred to as "free trade area").Because the free trade port is different from the free trade zone,it is not a simple upgrade version.Although both require institutional innovation,the latter focuses on the formation of replicable and referential experience,while the free trade ports are mainly open to advanced international trade standards and achieve a high level of openness.In addition,the policies and measures of foreign free trade ports should not be copied and applied.Each free trade port faces different international environment and economic development level,different economic structures,different objectives,functional orientation and unique advantages,and different strategies for its construction process.Taking Hainan as an example,we can learn from mature "free ports" such as Hong Kong,Dubai and Singapore in many aspects,such as improving the level of investment facilitation,developing offshore finance and innovating the regulatory model.These aspects are the mature experience summarized in the construction process of the above-mentioned areas.However,Hong Kong and Singapore Free Trade Ports emerged in response to the demand of manufacturing and goods trade brought about by the globalization of international manufacturing industry.At first,their main functions were focused on Re-export trade and processing manufacturing.Later,with the development of financial industry and high-tech industry,their main functions began to transform.The background of the construction of Hainan Free Trade Port is different from the above two.Its development relies on the modern service industry with information and data as its core,and takes the road of "digitalization",so as to combine its own advantages with international trends.Therefore,its development and construction should not only rely on the existing management model and legal system,but also creatively combine the experience of foreign mature free trade ports,the replicable achievements of domestic free trade zones and Hainan’s unique advantages to take the road of "Chinese characteristics".The first thing we need to face is the legal issues.International construction of "zones or ports" usually adopts the mode of "legislation first,then zoning",that is,to take the lead in defining the whole management framework in a legal way,to improve the top-level design,and then to gradually improve the specific policies according to the experience and the new problems encountered in the process of practice.There is a problem of institutional cohesion,that is,how to deal with the transformation process from domestic legal system to free trade port legal system,and the cohesion of tax system is an important part of this problem.As an important part of the legal system of free trade port,tax legal system and legal policy are the basis of attracting foreign investment and promoting trade in the early stage of building "port".Low tax burden and good tax environment can effectively reduce the operating cost and time cost of enterprises and promote the development of production.Unreasonable tax collection policy not only cannot attract investment,but also can lead to confusion in economic management.It is not conducive to the construction of free trade ports.Therefore,how to formulate a suitable tax system and create a simple,efficient,transparent and convenient tax environment is the proper meaning of building a free trade port.At present,some of the tax system in Hainan is not suitable for the construction of free trade ports,which needs to be adjusted and revised.However,the tax system of other free trade ports does not adapt to the actual situation of Hainan and cannot be copied.In addition,the tax system suitable for Hainan should also be taken into consideration to grasp the implementation steps.Therefore,in the face of such problems,we need to understand the construction process of Hainan Free Trade Port and promulgate the tax system according to the actual situation.Starting from the above problems,this paper classifies and analyses the tax policies promulgated by the State Council and various ministries and commissions in Hainan and those promulgated by the local government in accordance with the flexible power of special economic zones.On this basis,according to the preliminary information,set up questionnaires and in-depth interviews outline,combined with questionnaires and in-depth interviews to grasp the implementation effect of tax policy,grasp the overall status of the tax environment,and from the tax burden level,tax policy changes,tax service convenience and other angles,specific analysis of Hainan tax policy problems.In addition,we should understand the attitudes of tax authorities and enterprises which are most closely related to tax policies and the expectations of these two groups of people for the future tax environment.