Core Points - The new policy optimizes the calculation method for the requirement of "cumulative residence of 183 days," allowing reasonable off-island business trips, vacations, and training days to be included in the residence days count, while maintaining a minimum requirement of 90 days actual residence in Hainan Free Trade Port [1] - The specific industry coverage has been refined to better support the development of key industries in Hainan, changing the scope from "aviation, shipping, marine oil and gas exploration" to "aerospace, shipping, marine oil and gas exploration" [1] - The new policy emphasizes risk prevention and full-process supervision, requiring that the enterprises or units employing the talent must operate substantively in Hainan, with a matching business development and benefit situation [2] Policy Details - The personal income tax preferential policy of 15% is a core policy of Hainan Free Trade Port, which has been implemented and optimized since June 2020, benefiting a total of 39,000 individuals by the end of December 2024 [2] - The Ministry of Finance and the State Administration of Taxation will extend the personal income tax exemption for high-end and urgently needed talents in Hainan Free Trade Port until December 31, 2027, for the portion of actual tax burden exceeding 15% [2]
事关海南自贸港享受个人所得税优惠政策 新办法发布
Yang Shi Xin Wen·2025-08-19 05:54