形成自贸港优惠政策合力——海南发布个税优惠政策新办法

Core Points - The new personal income tax policy in Hainan Free Trade Port aims to attract high-end talent by offering a 15% tax reduction, which is a core policy for the region [1] - The new management measures for the talent list will take effect from January 1, 2025, and are designed to optimize the previous policy [1][6] Summary by Sections Policy Optimization - The new measures optimize the calculation method for the "cumulative residence of 183 days," allowing reasonable off-island business trips, vacations, and training days to count towards the residence requirement, while maintaining a minimum of 90 days actual residence in Hainan [2] - The specific industries eligible for tax benefits have 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 the aerospace industry in Hainan [3] - Risk prevention measures have been strengthened, requiring that companies benefiting from the tax policy must have substantial operations in Hainan, with a full-process supervision mechanism established to ensure compliance [3] Service Improvements - The Hainan tax authority will provide quality services to high-end talent, including reminders via SMS and the personal income tax APP for eligible taxpayers, and multiple channels for policy consultation [4] - As of December 2024, the personal income tax policy has benefited 39,000 individuals, attracting over 930,000 talents to Hainan, particularly in modern service and high-tech industries [4] Future Policy Continuation - The Ministry of Finance and the State Taxation Administration will continue the personal income tax policy for high-end talent until December 31, 2027, exempting the portion of tax burden exceeding 15% [5]