◼ Enjoy 15% of the corporate income tax, and give the provincial and municipal local
retention rewards according to the tax amount
◼ Senior executives and employees can enjoy the policy of exemption from
personal income tax of 15% or more (tax first and tax later). From March 1 to June
31 of the next year, they can enjoy the policy of exemption from personal income tax
APP
The tax rebate is implemented on the top. If the annual salary of senior executives
and employees is less than 425000, but more than 200000, they can also enjoy the
provincial and municipal personal income tax of the park
The rebate policy, the rebate gradient is linked to the gradient of enterprise's two
taxes, in which wages and salaries and labor income can be refunded
◼ Settlement of import and export business
Set up shareholding platform or move shareholding platform in Hainan
◼ The new establishment or relocation of the partnership shareholding platform by
senior executives meets certain requirements, and the individual partners of the
partnership can enjoy 15% of the business income tax. 20% lower than 5-35% in other
places (35% for more than 500000)
◼ Direct equity incentive for employees. If the employee who grants the option
is from Hainan, the Hainan Company will give the incentive and can enjoy 15% salary
income tax
Negative. 30% lower than 5-45% in other places (45% for more than 960000)
Set up foreign-invested enterprises in Hainan
◼ Hainan is regarded as the channel for foreign capital to enter the domestic reinvestment after overseas financing by Hong Kong companies. In the reform of Hainan's foreign capital management, the foreign capital entry does not need the approval of the SAFE, and the process of foreign capital entry is more convenient from pre-audit to post-audit by banks.
Take Hainan as the bonded warehouse and logistics distribution base in Southeast Asia
◼ After the closure of the customs in Hainan, it has become a special area for
customs supervision. Goods entering Hainan are exempt from import duties, import
value-added tax and import consumption tax. The storage period of goods is
unlimited, there are many land resources for storage, and the storage cost is low
◼ Hainan will open the fifth and seventh navigation rights, fill in bonded
fuel, and logistics costs will be reduced accordingly
Explore and utilize the 30% duty-free policy of processing value-added, layout processing plants in Hainan, and implement the model of "front store and rear factory"
◼ The tariff of raw materials of drugs imported from the world is fully exempted, the import of processing equipment is fully exempted, and the processing value-added is 30% (simple processing and ordinary mechanized assembly are not recognized In order to process and add value), it is necessary to have a professional master and corresponding production room as well as corresponding intensive operation to export to the mainland, free of import duties. The overall cost is expected to be reduced by about 20%
Apply for ODI from Hainan, make overseas investment, and return overseas profits to Hainan for income tax exemption
◼ In 2025, overseas investment will be exempt from income tax, and three industries
will be encouraged to apply for ODI overseas investment from Hainan, and acquire
overseas assets, as long as 1) the local tax rate is 5%
The above 2) investment objects account for more than 20% of the shares. 3) It
belongs to the encouraged category. The profits of overseas investment enterprises
are returned to Hainan for income tax exemption.
◼ For example, if you invest from Shanghai to Hong Kong (16.5%) and return the
profits to Shanghai (25%), you need to pay 8.5% of the difference income tax. If you
apply from Hainan to return to Hainan, you don't need to
It has been paid.
Set up a foreign team in Hainan
◼ Hainan 59 countries enter the country without visa. Foreigners' work visa parks can be pre-examined. The submission to the Foreign Affairs Bureau is several times faster than the original speed, and the work visa can be obtained within 3 days at the earliest. The residence permit of the Public Security Bureau can be jointly examined, and the speed is also greatly accelerated. The reform of the negative list of work and the list of service trade implemented by foreigners in the Free Trade Port has provided basic conditions for the layout and recruitment of foreign R&D teams