Company registration can enjoy tax incentives. For encouraged industrial enterprises registered in Hainan Free Trade Port and having substantial operations, the enterprise income tax shall be levied at the reduced rate of 15%. The encouraged industrial enterprises referred to in this paper take the industrial projects specified in the Catalogue of Encouraged Industries in Hainan Free Trade Port as their main business, and their main business income accounts for more than 60% of the total income of the enterprises. The actual management organization of the so-called substantive operation enterprise is located in Hainan Free Trade Port, which implements substantive and comprehensive management and control over the production and operation, personnel, accounts and property of the enterprise. Enterprises that do not meet the substantive operation shall not enjoy preferential treatment.

Second, analyze the details

Tax preference refers to the measures stipulated in tax laws and administrative regulations that the state uses tax policies to reduce or exempt the tax burden on a certain part of specific enterprises and taxpayers. The preferential tax methods of enterprise income tax stipulated in the tax law include tax exemption, tax reduction, additional deduction, accelerated depreciation, reduced income, tax credit and so on.

Three. Conditions for establishing a company

1. The company was established according to law, went through the relevant registration procedures according to legal procedures, and obtained the business license of the company as a legal person according to law;

2. Company registration must have its own name or organization and place. The company name is equivalent to the name of a natural person, and you can choose it freely, but you must indicate the company type, that is, a limited liability company or a joint stock limited company;

3. The founder of the company must be at least 18 years old, have identification and have civil capacity before establishing the company;

4. A legal representative is required for the establishment of the company, and the legal representative can also be held by shareholders or employed externally;

5. The company may set up a board of directors and a board of supervisors. Otherwise, the executive director, supervisor and executive director shall not concurrently serve as supervisors. Shareholders may concurrently serve as executive directors or supervisors.

Four. Company establishment process:

1. The Administration for Industry and Commerce received the Notice of Pre-approval of Enterprise Name and went through the name approval and registration of Hainan Company;

2. Determine the registered address of Hainan Company and provide real estate license, lease contract or neighborhood committee certificate. If there is no address, you can provide Dennett;

3. Form the articles of association of registered Hainan Company and submit the registration materials to the Industrial and Commercial Bureau, and the articles of association shall be signed by all shareholders;

4. Obtain the registered Hainan company license from the Industrial and Commercial Bureau, and engrave the official seal, financial seal and legal person seal.