海南经济特区现行税收优惠政策的主要特点一是鼓励的范围广。二是减免税从宽。三是统一企业所得税税率(15％)和流转税制。四是地方亨受较大的税收管理权限。该政策实施三年来,总的是成功的。但也存在不完善之处。主要表现在:1、不分境内外投资企业实行统一的企业所得税比例税率,不利于体现所得多者多征、所得少者少征的原则,更不利于调节企业因客观因素影向而存在的级差收入。2、优惠政策与产业政策结合不够紧密。如不问产业政策,对岛内企业生产的产品,在岛内市场销售的,除矿物油、烟、酒、糖减半征收产品税、增值税外,其余产品一律免征产品税、增值税。这是造成目前特区产品 The main features of the current tax incentives of Hainan Special Economic Zone First, encourage a wide range. Second, tax relief from wide. Third, the unified enterprise income tax rate (15%) and the circulation tax system. Fourth, the local government by the greater tax administration authority. Three years after the implementation of this policy, the overall success. But there are also imperfections. Mainly in: 1, regardless of domestic and foreign investment enterprises to implement a unified rate of corporate income tax rate, not conducive to reflect the many more levy, the less the principle of less levy, but also not conducive to regulating the business because of the objective factors that exist Differential income. 2, preferential policies and industrial policies are not closely integrated. If we do not ask industrial policy, the products manufactured by the local enterprises shall be exempted from the product tax and value added tax (VAT) on the products sold on the island market except the product tax and value added tax on mineral oil, tobacco, alcohol and sugar, . This is the result of the current SAR products