摘要
随着全球经济一体化的深入,自由贸易区(以下简称自贸区)逐渐成为改革发展的新载体。自贸区的蓬勃发展离不开税收政策的支持,自贸区的税收政策对投资、贸易、周边经济都有影响。本文通过对上海、中国香港、新加坡、杰贝阿里自贸区税收政策的研究,结合海南自贸区建设存在的问题,提出完善海南自贸区税收政策的建设性对策。
With the deepening of global economic integration,the Free Trade Zone(FTZ) has gradual ly become a new carrier of reform and development.The booming development of the free trade zone is inseparable from the support of taxation policies,which have an impact on investment,trade and the surrounding economy.Based on the study of tax policies of Shanghai,Hong Kong,Singapore and Jebel A1 i free trade zone,combined with the existing problems in the construction of Hainan Free Trade Zone,this paper proposes constructive countermeasures to improve the tax pol icies of Hainan Free Trade Zone.
作者
马雪净
MA Xue-jing(Haikou College of Economics,571127,Haikou,Hainan’China)
出处
《特区经济》
2019年第12期26-28,共3页
Special Zone Economy
基金
海口经济学院校级课题“一带一路下建设海南自贸区的路径选择”的部分成果（项目编号：hjky18-37）
关键词
海南自贸区
税收政策
税收优惠
营商环境
Hainan Free Trade Zone
taxation policies
tax incentives
business environment
