18项税收政策在海南自贸港落地生根|欧美艳星NIKKI激情办公室
中新网海口11月22日电 (记者 王子谦)特殊的税收制度安排是海南自贸港政策制度体系的保障。自海南自贸港建设以来,18项税收政策已先后在海南自贸港落地生根。
在21日举行的“高标准建设海南自由贸易港”天津专场新闻发布会上,海南省财政厅党组成员、副厅长、新闻发言人周正表示,《海南自由贸易港建设总体方案》(简称“《总体方案》”)对特殊的税制安排作出了明确部署,即以贸易投资自由化便利化为重点,围绕“一线放开、二线管住、岛内自由”,按照零关税、低税率、简税制、强法治、分阶段的原则,逐步建立与高水平自由贸易港相适应的税收制度。
在已落地生根的18项税收政策中,14项是《总体方案》明确的、在封关运作前实施的早期收获政策,包括原辅料、自用生产设备、交通工具及游艇3张“零关税”清单,企业和个人所得税15%、离岛免税等。另外4项是《总体方案》之外、近几年又出台的增量政策,包括博鳌乐城药品医疗器械“零关税”、离岸贸易印花税免税、临时进境维修和临时出境维修免税政策。
周正称,12月18日海南自贸港全岛封关运作后,“零关税”政策将由目前3张“零关税”清单整合升级,转化为负面清单管理,届时将由进口征税商品目录和货物流通税收政策2项政策替代运行,“14+4”项政策将转化为“13+4”项政策。
封关后的17项政策中,10项政策涉及关税,“零关税”水平将大幅提升到74%;加上2项增值税退税政策、1项离岸贸易印花税免税政策,这13项政策都聚焦贸易领域,有效落实“以贸易投资自由化便利化为重点”的税制改革部署要求。此外,还有4项政策聚焦所得税,有利于吸引人流、物流、资金流在海南自贸港集聚。
“全岛封关运作后,海南自贸港特殊的税收制度安排将初步成型。”周正表示,海南自贸港税收制度体系具有稳定性、特殊性、系统性、渐进性等4个主要特征,政策稳定、可预期,持续释放红利。(完)
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