美國銷售稅的框架、要素與問題──兼論海南自由貿易港銷售稅設計

The Framework, Elements and Issues of Sales Tax in the United States - Also on the Sales Tax Design of Hainan Free Trade Port

《海南自由貿易港法》明確提出海南自由貿易港的稅制改革應遵循“稅制要素充分優化”原則，作為中國新稅種的銷售稅應當具備哪些稅制要素及如何優化，需要了解域外典型銷售稅的框架、要素和相關問題。美國銷售稅具有典型性，但其各州銷售稅自誕生之日起就具有較大差異，除對“有形個人財産在使用或消費時徵稅”這一基本框架外，各州均從自身實際需要出發發展銷售稅具體規則，使各州銷售稅在解决稅負不均、重複徵稅、稅基侵蝕等銷售稅固有問題的過程中走向成熟。海南自由貿易港銷售稅應結合自由貿易港建設目的，借鑒美國銷售稅稅制形成功能性框架，繼而通過統合本土法律資源填充銷售稅具體規則，同時對銷售稅的固有問題提前研究，對數字經濟等變局積極回應，以兼顧海南對外開放和參與“國內經濟大循環”的定位。

Free Trade Port Law clearly states that the tax reform of Hainan Free Trade Port should follow the principle of 'full optimization of tax system elements'. However, sales tax is a new type of tax in China, and it needs to do an original search of its framework, elements and issues to know what tax system elements, it should have and how to optimize them. The sales tax of each state in the United States has been very different since its inception. Under the basic framework of 'taxation of tangible personal property's use and consumption', each state has formulated specific sales tax rules based on their actual needs, which have matured in the process of solving uneven tax burden, double taxation, tax base erosion and other inherent problems of sales tax. The sales tax design of Hainan Free Trade Port should learn from the US sales tax system, and on the basis of maintaining the functional framework, fill the specific rules of sales tax by integrating local legal resources. The inherent problems of sales tax should be studied in advance and changes in the digital economy should be actively responded to, in order to take into account Hainan's positioning of opening up to the outside world and participating in the 'domestic economic cycle'.