海南自由贸易港税收争议补充解决机制研究OA

The current tax regime of Hainan Free Trade Port(HFTP)lacks forward-looking coordination and institutional coupling with existing tax dispute resolution mechanisms,thus resulting in the absence of a unified and coherent institutional framework.This structural deficiency not only deviates from the principle of"freedom and facilitation"stipulated in The Overall Plan for the Construction of Hainan Free Trade Port,but also restricts the practical demand for the convenient,efficient and impartial resolution of tax disputes following the implementation of special customs operations,which reflects the systematic defects in the top-level design of the institutional sys-tem,especially the serious functional misalignment and institutional disconnection between the front-end tax gover-nance and the back-end dispute resolution.Therefore,it is necessary to construct a supplementary tax dispute reso-lution mechanism compatible with the tax system of Hainan Free Trade Port,in order to alleviate the functional limitations encountered in the application of the nationwide tax dispute resolution framework within the special tax regime of Hainan Free Trade Port.As is suggested,"Regulations on Prevention,Mediation and Arbitration of Tax Disputes in Hainan Free Trade Port"should be formulated according to the provisions of Article 4 and Paragraph 1 of Article 27 in The Law on Hainan Free Trade Port,as well as the rules of mediation-administrative reconcilia-tion,final proposal arbitration-administrative reconciliation and final arbitration-adjudication of tax disputes in Hainan Free Trade Port should be established,while the center for prevention,mediation and arbitration of tax dis-putes in Hainan Free Trade Port should be set up to implement the above three rules.