本论立足当前海南旅游岛建设,分别在国家之经济特区管理体制规定、离岛免税政策及《若干政策》的基础上,从税制调控的角度,分析海南税制改革对海南经济快速发展的推动,从而从战略转移的层面阐述其宏观调控作用,最终为国家经济波澜壮阔的全面发展作出师范。 This article based on the current Hainan tourist island construction, respectively, based on the state’s special economic zone management system, offshore tax exemption policy and “a number of policies”, from the perspective of tax regulation and control, Hainan tax reform to promote the rapid economic development in Hainan to From the aspect of strategic shift, it expounds its macroeconomic regulation and control and finally makes a model for the all-round development of the country’s economy.