以"简税制"为核心的特殊税制安排，将在海南自由贸易港(下称"海南自贸港")封关运作后持续放大自贸 港的独特竞争优势。 所谓"简税制"，其关键是将增值税、消费税、车辆购置税、城市维护建设税及教育费附加等税费简并为 销售税，并在货物和服务零售环节征收。在多位受访专家看来，此举将重塑海南自贸港的税收体系，提 高税收的竞争优势，吸引资本进入。鉴于税制改革涉及面广，"简税制"改革或难以短期落地。 大幅减少重复征税 实际上，多数发展成熟的自贸港均采取简单税制，如中国香港不设增值税，直接税仅设置三种，分别为 利得税、薪俸税和物业税，并设有免税额制度。田志伟指出，海南自贸港的简化税制将有利于提高税收 竞争优势，吸引资本的投入。 宽税基低税率 VS窄税基高税率 "简税制"改革的核心目标是税种结构简单科学、税制要素充分优化、税负水平明显降低。然而，相关税 制改革尚面临诸多挑战，其中销售税税制设计成为首先需要解决的难题。 中国税务学会课题组在刊发于2024年首期《税务研究》的《海南自由贸易港税收政策制度体系评估与完 善》中指出，销售税大体上有两种设计思路，施行"宽税基低税率"，以保持财政收入相对稳定；或施 行"窄税基高税率"，在海 ...

Core Viewpoint - Japanese Prime Minister Shigeru Ishiba emphasizes that sales tax is a revenue source for social welfare programs such as pensions [1] Group 1 - There is a need to establish a framework for publicly discussing tax issues [1] - The pros and cons of tax reduction were not discussed during the election period [1]

Group 1 - The Pakistani Finance Minister announced a plan to impose an 18% sales tax on the import of solar panels [1]

Core Viewpoint - Japan's Finance Minister, Kato Katsunobu, stated that the government is not considering new economic measures as it has just begun implementing the supplementary budget for the last fiscal year and this year's budget [1] Group 1 - The government will continue to implement emergency measures in response to U.S. tariff actions [1] - Due to the need to fund social security costs, it is not appropriate to lower the sales tax [1] - The government aims to maintain fiscal availability to prepare for potential crises [1]