关于中国自贸区税制设计可复制性的法律思考

发布时间：2018-11-09 21:29

【摘要】：上海自贸区是我国深化改革政府与市场关系的试验田,其最大亮点之一应当体现在制度可复制性的创新上。在税制改革方面,应一改过去以税收要素优惠为驱动、以取得特殊政策侵害其他区域利益为前提的发展模式,努力通过立法形成符合全国税制改革方向,以公平、规范和统一为原则的标准化制度的创新模式,进而由点到面,无障碍地复制、推广到更多的试验区,乃至最终推广至全国。目前上海自贸区税制改革开始了特有的创新试验之旅,但如何先行尝试将自贸区放置在全国税收改革的大格局之中,坚持税收公平正义的价值取向,在完善税收实体公平、税收程序正义的同时,注重税制设计的可复制性,仍有待结合自贸区制度创新的实践做进一步的探索。
[Abstract]:Shanghai Free Trade Zone is an experimental field for deepening the reform of the relationship between the government and the market, and one of its greatest highlights should be reflected in the innovation of institutional replicability. In the area of tax system reform, we should change the past development model, which is driven by preferential tax factors and presupposes that special policies infringe on the interests of other regions, and strive to adopt legislation that is in line with the direction of national tax reform and in order to be fair. The innovation model of standardization system based on standardization and unification is copied from point to surface without hindrance and spread to more test areas and even to the whole country. At present, the tax system reform of the Shanghai Free Trade Zone has begun a special experiment of innovation, but how to put the free trade area in the national tax reform pattern first, adhere to the value orientation of tax fairness and justice, and improve the tax entity fairness. At the same time, the justice of tax procedure and the replicability of tax system design need to be further explored in combination with the practice of free trade area system innovation.
【作者单位】：华南理工大学法学院;
【基金】：教育部人文社会科学研究规划基金项目(13YJA820065)
【分类号】：D922.22;F812.42;F752.8

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