| At the 30 th Anniversary Conference of Hainan Special Economic Zone,General Secretary Xi Jinping solemnly declared that the CPC Central Committee had decided to support the construction of free trade pilot zones in Hainan,and to support Hainan to gradually explore and steadily promote the construction of free trade ports with Chinese characteristics.Hainan Island is the first free trade port in China.How to establish and innovate its tax policy is an important prerequisite for the construction of tax incentive mechanism of free trade port.On the basis of clarifying the concept and relationship between free trade experimental port and free trade experimental area,this paper analyses the respective characteristics of free trade experimental port and free trade experimental port,as well as the characteristics and main types of free trade experimental port.On this basis,this paper summarizes the existing experience of Hainan Free Trade Experimental Area and analyses the promotion of preferential tax policies of the Free Trade Area(Port)to the region from a theoretical point of view.At the same time,from the perspective of horizontal analysis,different types of offshore free trade ports in other parts of the world are divided into separate offshore market,penetrating offshore market,mixed offshore market and tax avoidance offshore market.And the above four different types of offshore market tax policies are compared and analyzed.Based on the comparative analysis,this paper draws some suggestions on how to use tax policy to promote the healthy development of Hainan Free Trade Zone(Port).Referring to the analysis of Hainan's economic and political status,this paper discusses the tax system model suitable for the construction of Hainan Free Trade Zone(port)in the future,and on the basis of this tax system model,discusses and puts forward some relevant suggestions on the possible tax policy applicable to Hainan Free Trade Zone(port)in the future. |
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