海南发文，明晰自贸港封关后“零关税”落地细节

Core Viewpoint - The implementation of the "zero tariff" policy in Hainan Free Trade Port is progressing rapidly, with the release of the "Management Measures for the Recognition of Beneficiaries of Zero Tariff Imports" being a key step in ensuring the policy's effectiveness [2]. Group 1: Policy Implementation - The "Management Measures" clarify the recognition process for beneficiaries of the "zero tariff" policy, including the responsible departments, conditions, and procedures for recognition [2]. - The Hainan Free Trade Port is set to officially close its customs on December 18 this year, establishing a special customs supervision area [2]. - Eligible entities in Hainan will be able to import "zero tariff" goods from outside China without paying import duties, VAT, or consumption tax [2]. Group 2: Beneficiary Recognition - To enjoy the tax exemption, entities must be included in the beneficiary list determined by the Hainan Provincial Government, as outlined in the relevant notification from the Ministry of Finance [2]. - The recognition criteria for beneficiaries include being registered or conducting business in Hainan and not being listed in any abnormal operation or serious violation lists [2][3]. Group 3: Application Process - Entities can voluntarily apply for beneficiary status through the Hainan International Trade "Single Window," with the provincial finance department overseeing the recognition management [3]. - The application process involves online parallel reviews by relevant departments, with the finance department compiling and reporting the approved beneficiary list to the provincial government [3]. Group 4: Supervision and Management - The "Management Measures" also outline requirements for subsequent supervision, including changes in contact information, names, business locations, and legal representatives of recognized beneficiaries [3]. - The scope of beneficiaries will expand significantly after the customs closure, covering various enterprises and institutions with actual import needs [3]. Group 5: Processing and Tax Policies - The "zero tariff" policy for goods processed in Hainan will allow for tax exemptions if the processing adds over 30% value, with specific management measures to be developed by the General Administration of Customs [4]. - The recent announcement by the General Administration of Customs details the tax management for goods processed in Hainan, allowing for deductions from the cost of domestic materials when calculating value-added rates [4][5]. Group 6: Benefits for Enterprises - The new policy facilitates enterprises in achieving the required 30% value-added rate by allowing deductions for recognized Hainan-produced goods from the cost of domestic materials [5]. - The recognition application process for Hainan-produced goods will be conducted online, ensuring efficient management through electronic records and customs filing [5].