2020年6月1日，中共中央、国务院印发的《海南自由贸易港建设总体方案》中提出了“零关税、低税率、简税制、强法治、分阶段”的税收制度发展原则，并给出实施路径。自该方案中的税收制度及配套政策实施以来，海南省的发展日新月异。本章重点阐释特殊的税收制度安排对海南自由贸易港发展的重要性、概要分析相关的税收政策、总结税收政策实施以来对海南自由贸易港经济发展、园区建设、人才引进、企业落户和经营、税收营商环境等方面的突出成效；选取了世界一流自贸港，提炼可供海南自由贸易港借鉴的财税制度；最后，基于《海南自由贸易建设总体方案》，结合海南省“十四五”规划，展望海南自由贸易港下一阶段税收制度创新的发展目标和具体措施，创新性地提出了就2025年之前、2035年之前应实现的具体指标。
On June 1，2020，the “Overall Plan for the Construction of Hainan Free Trade Port” issued by the Chinese Communist Party Central Committee and the State Council proposed the development principles of the taxation system of “zero tariff，low tax rate，simplified tax system，strong rule of law，and phased”，and gave out the implementation path. Since the implementation of the tax system and supporting policies in the plan，Hainan Province is developing rapidly. This chapter focuses on explaining the importance of special tax system arrangements for the development of Hainan Free Trade Port，and briefly analyzes the related tax policies. Summarize the outstanding effects of the tax policy on economic development，park construction，talent introduction，enterprise settlement and operation，tax and business environment of Hainan Free Trade Port since the implementation of the tax policy；selected world-class free trade ports to refine the fiscal and taxation system for Hainan free trade port；finally，based on the “Overall Plan”，combined with the “14th Five-Year Plan” of Hainan Province，look forward to the development goals and specific measures for the next stage of the tax system innovation of the Free Trade Port，and innovatively proposes specific targets that should be achieved before 2025 and 2035.
