海南完善紧缺人才个税优惠政策

Core Points - The new management measures for the personal income tax preferential policy for high-end and urgently needed talents in Hainan Free Trade Port have been optimized and improved [1][2] - The personal income tax rate of 15% is a key policy for Hainan Free Trade Port, exempting the portion of tax burden exceeding 15% for eligible talents [1] - The requirement of "cumulative residence of 183 days" has been refined, allowing reasonable business trips, vacations, and training days to be included in the residence days calculation [1] - The specific industries eligible for the tax benefits have been expanded from "aviation, shipping, and marine oil and gas exploration" to "aviation and aerospace, shipping, and marine oil and gas exploration" [1] - To mitigate policy risks, it is mandated that the enterprises or units of the eligible talents must operate substantively in Hainan, and their business development must align with the benefits received [1] - As of the end of December 2024, the personal income tax preferential policy has benefited 39,000 individuals, supporting the development of high-end and green industries in Hainan [1] Summary of Related Aspects - The release of the new measures is a significant step in improving the policy framework of Hainan Free Trade Port, laying a solid foundation for the policy environment before the closure operation and injecting new momentum to attract more high-end talents to Hainan [2]