封关政策 | 《海南自由贸易港享受个人所得税优惠政策高端紧缺人才清单管理办法》发布&解读

Core Points - The new management measures for personal income tax preferential policies for high-end and urgently needed talents in Hainan Free Trade Port have been established to support the construction of the Free Trade Port and optimize the conditions for tax benefits [6][7] - The new measures will take effect from January 1, 2025, and will replace the previous interim measures issued in 2022 [5][14] Summary by Sections 1. Policy Implementation - The measures are designed to implement the overall plan for the construction of Hainan Free Trade Port and are based on relevant laws and regulations [2] - High-end and urgently needed talents working in Hainan Free Trade Port will have their personal income tax burden exceeding 15% exempted [2][12] 2. Eligibility Criteria - To qualify for the tax benefits, individuals must meet specific conditions, including residing 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, while actual residence must not be less than 90 days [3][9][12] - Individuals must either be recognized as talents by relevant departments or have an income exceeding 300,000 RMB in a tax year [12][13] 3. Specific Industry Provisions - The new measures expand the scope of specific industries eligible for tax benefits, now including "aerospace, shipping, and marine oil and gas exploration" to better support the development of Hainan's aerospace industry [10] 4. Risk Control and Supervision - The measures emphasize the need for companies employing high-end talents to operate substantively in Hainan, with their business activities aligned with the tax benefits [10] - A comprehensive supervision mechanism will be established, requiring personal declarations and public announcements of offshore business trips, vacations, and training by the employing companies [4][10] 5. Disqualification Criteria - Individuals recognized as serious credit defaulters will not be eligible for the tax benefits [4] 6. Transition from Old to New Measures - The new measures are a revision and optimization of the previous interim measures, addressing issues raised by enterprises regarding the residency requirement and ensuring that the policy aligns with the operational realities of businesses in Hainan [8][9]