1. Preferential corporate income tax policy

1. Encouraged enterprises implement a preferential corporate income tax policy of 15%

Conditions: registered in Hainan Free Trade Port As long as the operation meets these two points

2. Overseas investment tax exemption policy in the three major industries of tourism, modern service industry and high-tech industry

Conditions: shareholding ratio of overseas branches and subsidiaries More than 20% The statutory corporate income tax rate in the invested country (region) is not less than 5% ODI formal investment

3. Qualified capital expenditures, one-time pre-tax deduction or accelerated depreciation and amortization Policy

Conditions: One-time deduction for fixed assets/intangible assets (not exceeding RMB 5 million), accelerated depreciation/amortization (exceeding RMB 5 million) and meeting the value standard of newly purchased (including self-built and self-developed) units of RMB 500 Ten thousand yuan does not include houses and buildings

II. Preferential policies for personal income tax

High-end talents in urgent need can enjoy the preferential policy of exempting the part of the actual tax burden of personal income tax exceeding 15%< /p>

Conditions: 1. Work in the Hainan Free Trade Port and pay basic pension insurance and other social insurance in the Hainan Free Trade Port continuously for more than 6 months in a tax year (must include the month of December of the current year), and be the same as in the Hainan Free Trade Port Enterprises or units registered and substantively operating in the Hainan Free Trade Port shall sign a labor contract or employment agreement of more than one year and other labor relationship certification materials.

2. The urgently needed talents should comply with the scope of the Hainan Free Trade Port industry’s urgently needed talent catalog.

3. High-end talents should be recognized by talent management departments at all levels in Hainan Province, or their income from the Hainan Free Trade Port should reach more than 300,000 yuan in a tax year.

3. Preferential tax policies for imports

1. Enterprises importing production equipment for their own use are exempt from import duties, import value-added tax and consumption tax

2. Import operations Vehicles and yachts are exempt from import duties, import value-added tax and consumption tax

3. Imported production raw and auxiliary materials are exempt from import duties, import value-added tax and consumption tax

4. Goods originating in Hainan or containing imported materials and parts with a processing value added of more than 30% entering the mainland are exempt from import duties

Conditions: Self-used production equipment, operating equipment, and raw and auxiliary materials that are not included in the negative list are exempt from import duties. Import taxes are levied. Except for the above-mentioned materials that need to be levied for resale to the mainland, they can basically be freely circulated within the island or exported directly.