税收是财政收入的主要来源,是我省经济社会发展的重要保障。立法保障税收,加强税收保障工作是提高税收征管效率,有效防止税收流失,保障财政收入,促进经济社会发展的客观需要。为了加强税收征收管理,强化综合治税,推进依法治税和信息管税,保障税收收入,维护纳税人的合法权益,2015年7月31日,海南省第五届人民代表大会常务委员会第十六次会议审议通过了《海南省税收保障条 Tax revenue is the main source of fiscal revenue and an important guarantee for the economic and social development in our province. Legislation to protect tax revenue and strengthen tax protection work is an objective need to improve the efficiency of tax collection and management, effectively prevent tax losses, ensure financial revenue and promote economic and social development. In order to strengthen the management of tax collection, strengthen the comprehensive tax treatment, promote tax administration and information management, tax revenue protection, safeguard the legitimate rights and interests of taxpayers, July 31, 2015, Hainan Province Fifth People’s Congress Standing Committee tenth Six meetings examined and adopted the "Hainan Provincial Tax Protection Article