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一、关于海南经济特区的“特” 如今的海南,那种单纯靠特殊政策启动的开发、开放情形已经不于是主旋律了,把大特区的“特”仅仅归结为政策特的认识亦显得偏颇。那么,海南特区究竟“特”在哪里呢?就社会条件而言,海南经济特区的特殊内容有以下四个方面。 1、政策“特”。 ——税收方面。海南实行15％企业所得税税率和各项减免期限的政策;对岛内企业生产的货物在岛内市场销售的,除烟、糖和矿物油减半征收生产环节的增值税、消费税外,其余货物免征生产环节的增值税、消费税;取消企业能源交通重点建设基金和国家预算调节资金。
I. Special “Hainan” for Hainan’s Special Economic Zone Now that the development and opening up initiated solely by special policies are no longer the main theme, it is also biased to regard the special issue of the special zone as a policy special. So, what exactly is “special” in Hainan? In terms of social conditions, the special contents of Hainan Special Economic Zone have the following four aspects. 1, policy “special.” - tax aspects. Hainan Province, the implementation of 15% corporate income tax rate and the various relief deadlines for the policy; on the island enterprises to produce goods sold in the island market, in addition to tobacco, sugar and mineral oil halved the production of value-added tax, consumption tax, the remaining goods Exemption of production value added tax, consumption tax; cancel the enterprise energy transportation key construction fund and state budget adjustment funds.