摘要
在海南自由贸易港建设的大背景之下,掣肘税收优惠制度效果实现的关键问题在于竞争机制虚置,突出表现为税收优惠功能异化,进而破坏市场公平竞争秩序。究其根源在于税收中性的缺位。亟待在明晰税收优惠和税收中性协同的内在意蕴的基础之上,针对税收优惠和税收中性在协同过程中在形式理性和实质理性方面存在的不足,构建二者协同机制。在明确法治导向的前提下,不仅要注重税收中性之于税收优惠的价值引领,更要关注税收中性对税收优惠的机制矫正,确保税收优惠在税收中性的框架之内高效运行,以期构建具有国际竞争力的海南自由贸易港税收优惠制度。
Under the background of the construction of Hainan Free Trade Port, the key problem that hinders the realization of the effect of the preferential tax system is the absence of the competition mechanism, which is prominently manifested in the alienation of functions of tax preference, thereby destroying the order of fair competition in the market. The root cause is the absence of tax neutrality. On the basis of clarifying the inherent meaning of institutional coordination between tax preference and tax neutrality, it is necessary to build a collaborate mechanism between these two to make up for the lack of formal rationality and substantive rationality in their collaborate process. Under the premise of clarifying the direction of the rule of law, it is necessary to not only focus on the value of guidance of tax neutrality over tax preference, but also pay attention to the correction mechanism of tax preference by tax neutrality. In this regard, it is a must to ensure that tax preference operates efficiently within the framework of tax neutrality, in order to build an internationally competitive and preferential tax system of Hainan Free Trade Port.
作者
李蕊
袁华萃
LI Rui;YUAN Hua-cui(School of Civil,Commercial and Economic Laws,China University of Political Science and Law,Beijing 100088,China)
出处
《海南大学学报（人文社会科学版）》
CSSCI
2022年第6期83-91,共9页
Journal of Hainan University （Humanities & Social Sciences）
关键词
海南自由贸易港
税收优惠
税收中性
制度协同
Hainan Free Trade Port
tax preference
tax neutrality
institutional coordination
