海南自贸港优化个人所得税15%优惠政策吸引全球人才

Core Points - The Hainan Provincial Government has released the "Management Measures for the List of High-end and Urgently Needed Talents Enjoying Personal Income Tax Preferential Policies in Hainan Free Trade Port" to optimize the existing 15% personal income tax preferential policy aimed at attracting global talent for Hainan's development [1][2] - The policy allows for the exemption of the portion of personal income tax that exceeds 15% for high-end talents who meet specific residency requirements in Hainan [1][2] Summary by Sections Policy Optimization - The new measures optimize the calculation method for the "cumulative residence of 183 days" requirement, allowing reasonable offshore business trips, vacations, and training days to count towards the residency total, while maintaining a minimum of 90 actual days in Hainan [1][2] - The specific industry coverage has been expanded to include the aerospace industry, aligning with key industry development [2] Risk Management and Oversight - The measures emphasize risk prevention and comprehensive process supervision, requiring that the enterprises or units employing the talents must operate substantively in Hainan, with business development matching the benefits received [2] - A full-process supervision mechanism will be established to ensure compliance with the policy [2] Impact and Statistics - Since the implementation of the personal income tax preferential policy in June 2020, it has benefited 39,000 individuals, contributing to the attraction of over 930,000 talents to Hainan [2]