人民日报：海南完善紧缺人才个税优惠政策

Core Points - The Hainan Provincial Government has released an optimized management approach for the personal income tax preferential policy for high-end and urgently needed talents in the Hainan Free Trade Port, improving upon the previous 2022 regulations [2][3] - The personal income tax rate is set at a preferential rate of 15%, with exemptions for the portion exceeding this rate for eligible talents working in the Hainan Free Trade Port [2] - The new regulations include a refined calculation method for residency days, allowing reasonable business trips, vacations, and training days to count towards the 183-day residency requirement, with a minimum of 90 days of actual residence in Hainan [2] - The scope of industries eligible for the tax benefits has been expanded from "aviation, shipping, and marine oil and gas exploration" to "aviation and aerospace, shipping, and marine oil and gas exploration" to support the development of the aerospace industry [2] - To mitigate policy risks, the new regulations stipulate that the enterprises or units benefiting from the tax incentives must have substantial operations in Hainan, and their business development must align with the benefits received [2] Industry Impact - As of the end of December 2024, the personal income tax preferential policy in Hainan Free Trade Port has benefited a total of 39,000 individuals, empowering the modern service industry and high-tech industries that Hainan aims to develop [3] - The release of the new regulations is a significant step in enhancing the policy framework of Hainan Free Trade Port, optimizing the conditions for tax benefits, and laying a solid foundation for the policy environment before the port's closure operation [3] - The new measures are expected to attract more high-end and urgently needed talents to settle in Hainan, contributing to the high-quality development of the industry [3]