海南师范大学学报（自然科学版）2026，Vol.39Issue(3)：47-59,13.DOI:10.16061/j.cnki.cn46-1076/c.2026.03.006
海南自由贸易港税收争议补充解决机制研究
On the Supplementary Tax Dispute Resolution Mechanism of Hainan Free Trade Port
摘要
Abstract
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.关键词
海南自由贸易港/税收争议补充解决机制/税收争议预防调处化解中心/最终建议仲裁Key words
Hainan Free Trade Port/the supplementary tax dispute resolution mechanism/the center for pre-vention,mediation and arbitration of tax disputes/final proposal arbitration分类
社会科学引用本文复制引用
刘大海,王艳婷..海南自由贸易港税收争议补充解决机制研究[J].海南师范大学学报（自然科学版）,2026,39(3):47-59,13.基金项目
国家社会科学基金西部项目"海南自由贸易港税收争议解决机制创新研究"(25XFX001) （25XFX001）
