Personal income tax: high-end talents and talents in short supply who work in Hainan Free Trade Port are exempt from personal income tax according to the actual income 15% or more. As far as private fund enterprises are concerned, there are fund managers, financial management talents, financial public relations talents, financial data analysis talents, financial legal talents, financial accounting talents and financial auditing talents. They all belong to the category of talent shortage. Even if employees are not clearly listed in the catalogue, they can enjoy preferential tax policies as long as their wages meet the standards. Private equity fund enterprises in the form of limited partnership can also enjoy 15% personal income tax preference according to the income from production and operation.
Preferential policies for registered private equity fund companies in Hainan;
(1) Venture Capital Enterprise Support Award:
For qualified venture capital enterprises established in Hainan Free Trade Port, the taxable income can be deducted by 70% of the investment amount invested in small and medium-sized high-tech enterprises and start-up high-tech enterprises.
(2) Tax exemption policy for overseas investment:
The income from newly-increased overseas direct investment of tourism, modern service industry and high-tech industrial enterprises established in Hainan Free Trade Port shall be exempted from enterprise income tax.
(3) Financial institutions reward:
For newly established banking wealth management companies, securities asset management companies, insurance asset management companies and trust companies (including family wealth management offices, etc.). ) and asset management companies registered in Haikou, leading enterprises in financial services such as custody, administrative service outsourcing, independent sales, rating, etc., which are supported by the municipal government and play an important role in improving the wealth management industry chain, will be given a one-time settlement reward of 6,543,800 yuan.
(4) Scale development reward:
Give a one-time reward according to the scale of financial management such as trust. If the management scale reaches more than 65.438+0 billion yuan and less than 500 million yuan, it will be rewarded according to the proportion of 0.654.38+0% of the total financial management scale; If the management scale reaches 500 million yuan (inclusive), it will be rewarded according to the proportion of 0.2% of the total financial management scale. The reward shall not exceed 3 million yuan.
(5) Special investment incentives:
Investment incentives will be given to private equity investment funds registered in China Asset Management Association, registered in Haikou City and engaged in investment business. The actual investment scale of the reward is calculated by deducting the government contribution. If its actual investment in Haikou last year exceeded 20 million yuan, it will be rewarded according to 1% of the actual investment scale; If it reaches 1 100 million yuan, it will be rewarded according to the proportion of actual investment scale 1.5%; If it reaches 200 million yuan, it will be rewarded according to the proportion of 2% of the actual investment scale, and the total reward for each fund will not exceed 5 million yuan.
At present, China is in an important period of accelerating the construction of a new development pattern. It is necessary to enhance the innovation and relevance of the supply system, solve all kinds of "stuck neck" and bottleneck problems, and smooth the national economic cycle. Most enterprises that solve the bottleneck problem need to invest a lot of R&D funds to generate economic benefits.
The development of private equity fund industry in Hainan has spread to the whole country, which is different from the phased preferential policies implemented in other regions to attract fund registration. Hainan Free Trade Port policy is a sustainable policy that draws lessons from international experience, embodies China characteristics, conforms to Hainan's positioning, emphasizes reform and innovation, and adheres to the bottom line thinking. The development of private equity fund industry in Hainan is not a simple industrial transfer, but is conducive to the further development of the industry.