海南优化个税15%优惠政策：每年实际居住不得小于90天

Core Points - The Hainan Provincial Government has released a new management method to optimize the personal income tax policy for high-end and urgently needed talents, aiming to attract more talent to participate in the construction of Hainan Free Trade Port [1] - The personal income tax policy, which offers a 15% tax rate, has been a core policy since June 2020, and it will be extended until December 31, 2027, for high-end talents whose actual tax burden exceeds 15% [1][2] - The new management method introduces a list management system for high-end talents enjoying the tax benefits, exempting the portion of their actual tax burden that exceeds 15% [1] Summary by Sections Eligibility Criteria - To qualify for the tax benefits, individuals must reside in Hainan Free Trade Port for at least 183 days in a tax year, with reasonable offshore business trips, vacations, and training days counted towards this total, but actual residence must not be less than 90 days [2] - The new method focuses on optimizing eligibility conditions and risk prevention, ensuring compliance with central regulations and preventing shell companies from exploiting tax benefits [2][3] Key Optimizations - The new method includes reasonable offshore business trips, vacations, and training days in the residency count while maintaining the 183-day requirement, thus not relaxing the eligibility criteria but rather refining it [3] - The specific industries eligible for tax benefits have been optimized from "aviation, shipping, and marine oil and gas exploration" to "aerospace, shipping, and marine oil and gas exploration" to better support the development of Hainan's aerospace industry [3] Risk Prevention and Oversight - The new method mandates that companies or units employing eligible talents must operate substantively in Hainan, with their business development aligned with the tax benefits received [4] - A comprehensive regulatory mechanism will be established, requiring personal declarations and public disclosures of offshore business trips, vacations, and training by the eligible talents, with relevant departments conducting spot checks [4] - The new method will take effect on January 1, 2025, with the previous method being abolished, and the 2024 personal income tax settlement will follow the new guidelines [4]