以"零关税、低税率、简税制"为核心的特殊税收制度安排，是海南自由贸易港的独特竞争优势，将随着海南全岛正式 封关运作释放更大政策红利。 海南正在构建"开放而有序"的税收环境，既吸引全球资源集聚，又防范系统性风险，实现"放得开、管得住"双重目标。 随着封关运作后税制改革深入推进，特殊税制安排将引导优化当地产业结构，强化海南自贸港的全球竞争力，并逐步建 立起完备的"合法享惠"边界与"智慧监管"体系。 税收红利改变产业生态 一系列独属于海南自贸港的税收优惠政策，将在全岛封关运作后逐步重塑海南自贸港的商品流通与产业布局。 通过享惠条件限定、反避税条款、信息透明化及严格的反洗钱机制，海南正构建"开放而有序"的税收环境，既吸引全球 资源集聚，又防范系统性风险。 全岛封关运作后，"零关税"政策从管理模式上将转变为负面清单模式，也即未列入征税目录的商品均免征关税。同 时，"零关税"政策覆盖的商品税目也由1900个大幅提升至约6600个，覆盖企业生产资料的74%，比封关前提高53%。 同时，加工增值30%内销免关税政策也迎来进一步优化——一方面取消了企业享惠需满足"鼓励类主营业务收入占比60% 以上"的限制，使得享惠主体基本覆盖 ...

证券时报记者 郭博昊 贺觉渊 以"零关税、低税率、简税制"为核心的特殊税收制度安排，是海南自由贸易港的独特竞争优势，将 随着海南全岛正式封关运作释放更大政策红利。 界定合法享惠边界 海南正在构建"开放而有序"的税收环境，既吸引全球资源集聚，又防范系统性风险，实现"放得 开、管得住"双重目标。随着封关运作后税制改革深入推进，特殊税制安排将引导优化当地产业结构， 强化海南自贸港的全球竞争力，并逐步建立起完备的"合法享惠"边界与"智慧监管"体系。 税收红利改变产业生态 一系列独属于海南自贸港的税收优惠政策，将在全岛封关运作后逐步重塑海南自贸港的商品流通与 产业布局。 全岛封关运作后，"零关税"政策从管理模式上将转变为负面清单模式，也即未列入征税目录的商品 均免征关税。同时，"零关税"政策覆盖的商品税目也由1900个大幅提升至约6600个，覆盖企业生产资料 的74%，比封关前提高53%。 同时，加工增值30%内销免关税政策也迎来进一步优化——一方面取消了企业享惠需满足"鼓励类 主营业务收入占比60%以上"的限制，使得享惠主体基本覆盖全岛有实际进口需求的各类企事业单位， 及经有关部门核定的科技类、教育类民办非企业单位等 ...

以"零关税、低税率、简税制"为核心的特殊税收制度安排，是海南自由贸易港的独特竞争优势，将随着 海南全岛正式封关运作释放更大政策红利。 全岛封关运作后，"零关税"政策从管理模式上将转变为负面清单模式，也即未列入征税目录的商品均免 征关税。同时，"零关税"政策覆盖的商品税目也由1900个大幅提升至约6600个，覆盖企业生产资料的 74%，比封关前提高53%。 海南正在构建"开放而有序"的税收环境，既吸引全球资源集聚，又防范系统性风险，实现"放得开、管 得住"双重目标。随着封关运作后税制改革深入推进，特殊税制安排将引导优化当地产业结构，强化海 南自贸港的全球竞争力，并逐步建立起完备的"合法享惠"边界与"智慧监管"体系。 税收红利改变产业生态 一系列独属于海南自贸港的税收优惠政策，将在全岛封关运作后逐步重塑海南自贸港的商品流通与产业 布局。 税制优势下，企业进口原材料、中间品及生产设备的采购成本显著降低，利用"零关税"投资品与中间品 开展生产制造的盈利空间进而提高。加工增值货物内销免关税政策覆盖全岛，也将激励企业将产业链向 研发设计、核心组装等高价值环节延伸，以最大化享受政策红利。 "这将从根本上改变海南全岛的产业布 ...

Core Viewpoint - The "simplified tax system" at Hainan Free Trade Port aims to enhance its competitive advantage by consolidating various taxes into a sales tax, which is expected to attract capital and improve the tax revenue structure [1][3][4]. Tax System Reform - The "simplified tax system" will merge multiple taxes, including VAT and consumption tax, into a single sales tax, significantly reducing the issue of double taxation [3][6]. - The reform is anticipated to lead to a notable price differentiation for goods in Hainan, with manufacturing firms benefiting from reduced costs due to tax exemptions on imports, while local small businesses may face price increases [3][10]. International Comparison - Many developed free trade ports, such as Hong Kong, utilize simple tax systems, which Hainan aims to emulate to enhance its tax competitiveness and attract investment [4][8]. - International examples, like Singapore's 7% Goods and Services Tax (GST), provide valuable insights for Hainan's tax reform [8]. Tax Design Challenges - The core goal of the reform is to create a simple and scientifically structured tax system with lower tax burdens, but challenges remain, particularly in designing the sales tax [6][10]. - Two main design approaches for the sales tax are proposed: "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 [6][7]. Implementation and Challenges - The Ministry of Finance is progressing with the sales tax reform, emphasizing a gradual and orderly approach, but full implementation may not occur within the current five-year plan due to complexities [10][11]. - The reform may simplify the tax system but could also complicate tax administration, especially in managing a dispersed taxpayer base and preventing tax evasion [11].

Core Viewpoint - The "Simplified Tax System" at the core of the special tax arrangements in Hainan Free Trade Port will enhance its unique competitive advantages after the port's closure operation begins [1] Tax System Reform - The "Simplified Tax System" aims to consolidate various taxes into a sales tax, which will be levied at the retail stage for goods and services, thereby reshaping the tax structure and enhancing tax competitiveness to attract capital [2][4] - The reform is expected to significantly reduce double taxation, particularly benefiting manufacturing enterprises reliant on imported raw materials, while local small businesses may face price increases due to tax burdens at the sales stage [4][5] International Comparison - Many mature free trade ports, such as Hong Kong, utilize simple tax systems, which have proven effective in attracting investment and enhancing tax competitiveness [5] Tax Design Challenges - The core goal of the "Simplified Tax System" is to create a scientifically simple tax structure with lower tax burdens, but challenges remain, particularly in designing the sales tax [7][10] - Two main design approaches for the sales tax are proposed: "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 of reducing indirect tax ratios and overall tax burdens [7][8] Implementation Challenges - The reform is currently in the research and discussion phase, facing complexities in fiscal revenue distribution and tax coordination between Hainan and other provinces [11][12] - The implementation of the "Simplified Tax System" may lead to increased challenges in tax administration, particularly in managing a dispersed taxpayer base in the retail sector [12] Price Competitiveness and Arbitrage Risks - The introduction of "zero tariff" policies and the "Simplified Tax System" is expected to enhance the competitiveness of domestic goods, but may also widen the price gap between domestic and foreign products, potentially leading to arbitrage activities [13]