关于海南自由贸易港税收制度的思考

【摘要】
海南建设自由贸易港，不仅是探索和推进更高水平开放的战略选择，加快完善社会主义市场经济体制的时代要求，而且是贯彻新发展理念推动高质量发展的重大举措，如何设立和创新其税收制度是构建自由贸易港税收激励机制的重要举措，本文在分析自由贸易港与自由贸易区的概念区分和关系界定的基础上，指出自由贸易港在税收体制建设方面的面临的挑战，在此基础上提出适合海南自由贸易港及建设与发展税收制度的建议，推动海南自由贸易港科学有序发展。
【关键词】自由贸易港；税制；税收激励
1、The Definition of Free Trade Port
In April 2018, The Guiding Opinions of the State Council of the CPC Central Committee on Supporting the Comprehensive Deepening of Reform and Opening up in Hainan (at the hereinafter of the Guiding Opinions) were officially promulgated, which put forward the development goals of establishing a “free trade area”at local area of Hainan and constructinga “free trade port” in the whole island of Hainan. The new strategy document suggests that the establishment of a high standard, high-quality “free trade area” base on the original tax-protected zone and free trade area,which trying to establish the first free trade port in Chinese mainland and gradually improving the free trade port policy system in Hainan, so as to provide a reference and replicable free trade port system for Country’s further opening up and economic development.
As the first free trade port in China, it has so many problems to be solved because of having no precedent to go by, especially how to construct of tax system in free trade port. To solve this problem, we must distinguish differences between “free trade area” and “free trade port”.To analyze the conceptual differences between free trade port and free trade area, we can refer to the development history of tax-protected zone and free trade area. In September 2013, Executive meeting of the State Council enacted the The General plan of China (Shanghai) Pilot Free Trade Zone (at the hereinafter of the“General Plan”) ,which unified Shanghai Waigaoqiao Free Trade Zone, Waigaoqiao Bonded Logistics Park, Yangshan Bonded Port Area and Shanghai Pudong Airport comprehensive bonded zone into Shanghai Free Trade Zone, which implemented unified and different free trade zone policy. The construction of Hainan free trade port adopts the same idea, that is, on the basis of establishing several free trade zones in Hainan, in order to unified as Hainan free trade port later. Therefore, about the conceptual differences are constantly evolving due to the different stages of development and degree of openness. It can be considered that bonded zone, free trade zone and free trade port are different forms or stages of special customs supervision areas.
2、Problems in Tax System Construction of Free Trade Port in China
China’s free trade port is the production of the development of tax-protected zone system and free trade zone system , which is a higher development form of free trade zone. The tax system of free trade port will inevitably be based on the tax practice of tax-protected zone and free trade zone. However, we can not completely duplicate the tax policy of the free trade zone.
The first problem in the construction of the tax system of the free trade port is that the existing function orientation of tax system in the free trade zone is not consistent with that of Hainan free trade port. The function orientation of the free trade zone is directly related to its operation efficiency , and the tax policy of the free trade zone must be set according to its function orientation. Different functions orientations will produce different tax systems. So what is the function orientation of Hainan free trade port in China? The Guiding Opinions have preliminarily expressed the functions positioning of Hainan free trade port. The document point out that Hainan Province is an experimental zone for comprehensively deepening reform and opening up, a national ecological civilization Experimental Zone, an international tourism consumption center and a service guarantee zone for implementing Chinese major stretegies. It can be seen that The Guiding Opinions have already established of Hainan’s function orientations,that is to have basically established the role of Hainan free trade port centered on eco-tourism and technological innovation. This is different from the functional orientation of China's Shanghai, Guangdong, and Tianjin free trade zones. Shanghai is located in the Yangtze River Delta, the functional orientation is to promote the prosperity and development of the financial industry. Guangdong is in the Pearl River Delta, the most functional orientation is to connect with the regional advantages of Hong Kong and Macao, which is focusing on the economic construction dominated by service industry. Tianjin is the only free trade zone in the North of our country, which focuses on the coordination and development of foreign economy in Beijing Tianjin Hebei region, especially in shipping, financial leasing and other manufacturing services.
In terms of the functional orientation of Hainan and Shanghai free trade zones, although they have the common goal of promoting scientific and technological innovation and enterprise development, the functional orientation of international tourism consumption center and ecological civilization protection area determines that the tax system of Hainan free trade port can not be copied from the tax system of the free Trade Zone, and measures must be taken in terms of consumption tax and environmental protection tax to promote the development of the free trade zone to meet the functional positioning needs of Hainan free trade port.
Secondly, free trade port is faced with problems in tax legislation. According to Article 8 of the Legislative Law, legislation concerning the basic legal system of tax can only be exercised by the National People’s Congress and its Standing Committee. However, due to the uncertainty of tax law and the variability of economic relations adjusted by tax law, tax legislation is generally temporary administrative regulations or local regulations. The General Plan involves the tax issues about the free trade port, especially the provisions of the preferential tax system. It is still based on the documents issued by the Department of the State Council as the highest legislative basis for the construction and implementation of the tax system in the free trade zone. From the perspective of long-term development, it will inevitably arouse scholars’doubts about the legislative authority and increase the legitimacy risk of the tax provisions in the free trade zone. We are still in the exploratory stage about the construction of Hainan Free Trade Port. There are many blind spots in the existing of tax law system, including the effective tax mechanisms for convergence between free trade area and free trade port. The lack of convergence mechanism is reflected in two aspects: Firstly, the lack of external convergence mechanism between free trade area and free trade port, that is, the transformation mechanism from the existing free trade area tax system to Hainan free trade port tax system. As there is no precedent for the establishment of a free trade port in China, and there is no direct experience to follow in terms of tax system. How to distinguish and choose the existing tax system of free trade zone, and the basic problems of Hainan’s internal free trade zone and Hainan’s free trade port tax system are also the problems that we must solve in exploring the construction of free trade port. Secondly, there is a lack of internal connection mechanism between the free trade area and the free trade port, that is, the tax coordination mechanism between the internal free trade area of Hainan Province and the whole free trade port of Hainan Province. The General plan points out that important progress should be made in the construction of the free trade port before 2020. In 2025, the free trade port system will be initially established. In 2035, the system and operation mode of the free trade port will be mature. In the case of the coexistence of Hainan’s internal free trade zone and free trade port, in order to coordinate the tax system in the free trade zone and the free trade port, there will be the problem of the distribution of Jurisdiction of Formulating Tax Law in the free trade port and the free trade Zone.
3、Suggestions on tax system construction of Hainan free trade port
（1）Legislation first, establishing the special application system of free trade tax law
How to coordinate the difficulties between the statutory and authorized tax legislation, how to ensure the certainty and flexibility of the tax provisions of the free trade zone, then put forward the establishment of a new special application system of tax law, and through the establishment of the system, avoid the system risk of breaking the principle of statutory tax law at the legislative level, and to solve the problem of the connection mechanism between the free trade zone and the free trade port. To solve these problems, we must rectify them from the legislative level. Refer to The Rules of the Free trade Act of the United States at the federal level, Our country should also clarify and authorize the legislation of special regions in order to promote domestic economy and trade. First of all, the basic principles of legislation are determined about bonded zone, free trade zone, free trade port and special economic zone or other similar regional legislation , and the general provisions of tax law system and financial subsidies are clarified, so as to establish the tax legislative basis of free trade port at the legal level; Secondly, the tax regulation principles and fund system of special areas such as free trade port or free trade zone are specalized regulations ; Thirdly, in view of the functional orientation of Hainan free trade port and the overall characteristics of each free trade zone under the free trade port, general tax rules are formulated to solve the problem of internal convergence of tax system between the free trade zone and the free trade port. Finally, a number of applicable provisions of tax law are formulated at the district level of Hainan Free Trade Zone, aiming at the export tax rebate of financial leasing goods and the personal income of listed companies. The ways can guarantee the internal tax characteristics and advantages of each free trade zone.
（2）Reshape the mode, explore the secondary tax mode within the free trade port
The establishment of free trade port is an opportunity for our country to continue to deepen its opening up. China should take advantage of this opportunity to practice boldly of tax system reform and establish innovative tax system. For a long time, some scholars have proposed that tax sharing model suitable for expenditure responsibility should be established in free trade zone according to the characteristics of industrial concentration in free trade zones in the world. The tax division and cooperation between the central and local governments should be handled through improving the local tax system. But the idea that the establishment of a new tax model at the FTA is too difficult and it is also considered impractical. However, at the time of the establishment of the free trade port, it will be practical importance to explore a new tax model.
Across the world, the tax system mode of the free trade area in the United States operates under the three levels of the federal tax system, the state tax system and the local tax system. This also enables the government agencies within the FTA to make independent preferential treatment for local tax, while the income tax preferential income tax in the federal income tax is relatively conservation. Japan’s tax system is divided into three levels: Central government, Prefectures and Municipality. Okinawa County of Japan has formulated The Law on Special Measures for the Revitalization of Okinawa, which fixed the tax preferences of free trade zone in the form of law and established a tax system with local direct tax as the main body. Therefore, taking local tax as the main object of tax preference can not only solve the conflict of tax authority, but also give full play to the incentive role of tax preference.
According to the relevant provisions of The Reform Plan of National and Local Tax Collection and Management System, it not only helps to solve the distribution problem of tax collection and management between the free trade port and the free trade zone, but also gives each district in the free trade port full autonomous authority to adjust and arrange the tax system by using the tax authority in the zone.
（3）Encourage innovation and development by distinguished taxation arrangement
Successful free trade ports usually implement distinguished tax policies, mainly in tariff, income tax and so on. The distinguished tax policy can reduce the operating cost of enterprises and to attract investors greatly. Both Hong Kong and Singapore implement zero tariff. Both enterprise income tax and individual income tax are the lowest standards in the world, and no value-added tax or business tax is levied. There are three main characteristics of tax revenue in global free trade ports: first, low tax rate, such as the lowest income tax standard in the world in Hong Kong, Singapore and Dubai; second, simple tax system, such as Hong Kong, Singapore and Dubai, generally only levy direct tax, not indirect tax (represented by value-added tax); Third, zero tariff. Almost all free trade ports in the world do not levy tariff except for specific commodities. At the same time, Hong Kong, Singapore and Dubai have issued a series of preferential tax policies for high-technology enterprises and high-technology talents. The purpose is to encourage technological innovation and industrial upgrading.
Most of the free trade ports in the world have common development trends: (1) to focus on the development of service trade and provide commodity trade services to the industry entity, so as to promote the economic entity in the hinterland and improve the competitiveness of the international industry; (2) to consolidate the transportation infrastructure and improve the transportation capacity; (3) to strengthen the competitiveness of the international industry, we should complete the arrangement of liberalization and low tax system, so as to improve the trading efficiency of free trade port and reduce the operation cost; (4) to realize the diversification of transportation mode, so as to achieve the coordinated development of seaport, airport and land port. With the application of big data, cloud computing, artificial intelligence, block chain and Internet of things, digital information port has become the main development direction of free trade port in the future.
4、 Suggestions on tax system construction of Hainan free trade port
Hainan free trade port has unique geographical advantages. While learning from the advanced tax experience of other free trade zones, it also needs to formulate practical tax policies in combination with the actual situation of the island. The economic environment and its own advantages of free trade zone is a dynamic process of continuous change, which requires continuous in-depth analysis and Research on the different needs and promoting effects of tax policy on trade. Competitive tax policy is an important means to establish Hainan free trade port, and the improvement of tax system is related to the long-term development of Hainan free trade port. The establishment of a high-level free trade port should have a corresponding tax system, which is not only in line with the actual situation of Hainan, but also in line with the international advanced tax system, while avoiding profit transfer and tax base erosion. Hainan free trade port should make good use of the greater reform power and legislative power given by the central government to build an internationally competitive tax system and protect the development of the free trade port.
Bibliography：
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[2]龚博华：《中国自贸实验区到自由贸易港法制理念的转变》，《政法论丛》，2019年第3期。
[3]Givati Y. :Resoving Legal Uncertainty: The Unfulfilled Promise of Advance Tax Rulings, Virginia Tax Review，2009,(29).