海南出台新办法优化紧缺人才个税优惠政策

Core Points - The new policy aims to optimize the personal income tax preferential policy for high-end and urgently needed talents in Hainan, effective from January 1, 2025 [1][4] - The personal income tax rate of 15% is a core policy of Hainan Free Trade Port, which has been implemented since June 2020 to attract talent and investment [1][2] Summary by Sections Policy Optimization - The new policy focuses on two key areas: eligibility conditions and risk prevention, ensuring compliance with central regulations and preventing shell companies from exploiting tax benefits [2][4] - It clarifies substantial operational requirements for companies and includes measures for risk prevention, reflecting a policy direction aimed at guiding industrial agglomeration [2][3] Adjustments in Requirements - The method for calculating the "cumulative residence of 183 days" has been optimized to include reasonable off-island business trips, vacations, and training days, while maintaining a minimum requirement of 90 days of actual residence in Hainan [3][4] - The specific industry coverage has been expanded 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][4] Risk Management and Monitoring - The new policy mandates that companies benefiting from the tax incentives must have substantial operations in Hainan, with business development aligned with the benefits received [4] - A comprehensive monitoring mechanism will be established to ensure that the tax benefits are genuinely received by eligible individuals, with personal declarations and public disclosures required for off-island activities [4]