放大竞争优势 海南“简税制”改革值得期待

Core Viewpoint - The "Simplified Tax System" will enhance the unique competitive advantage of Hainan Free Trade Port after its closure operation, aiming to attract capital and improve tax revenue competitiveness [1][2]. Tax System Reform - The "Simplified Tax System" merges multiple taxes into a sales tax, significantly reducing the complexity of the current tax system, which has 18 types of taxes in China [2][4]. - This reform aims to eliminate double taxation issues, particularly benefiting manufacturing enterprises reliant on imported materials by lowering costs [2][3]. Tax Structure Design - The reform's core goal is to establish a simple and scientifically structured tax system with lower tax burdens [4][5]. - There are two design approaches for the sales tax: "broad tax base with low rates" or "narrow tax base with high rates," with experts suggesting that the former may better suit Hainan's goals [4][6]. Implementation Challenges - The "Simplified Tax System" reform faces significant challenges, including the complexity of tax collection and the need for coordination with other regions' tax systems to avoid double taxation [7][8]. - Experts indicate that the reform is still in the research phase and may not be fully implemented during the current planning period due to its complexity [7][8].