2025年海南双15政策怎么才能享受？双15税收政策是什么时候截止?

Core Points - The 2025 Hainan "Double 15" policy is a significant tax incentive for enterprises and high-end talent operating in Hainan, capping corporate and personal income tax rates at 15% [2][7][21] Group 1: Corporate Income Tax Policy - The corporate income tax rate is set at 15% for companies that are registered and substantively operating in Hainan, with a requirement for real office space, employees, and business activities in the region [2][8] - Eligible industries must align with the "Encouraged Industry Directory" for Hainan Free Trade Port, such as tourism, renewable energy, and healthcare [3][10] - The policy is based on the official documents issued by the Ministry of Finance and the State Administration of Taxation, specifically document 财税〔2025〕3号 [3][18] Group 2: Personal Income Tax Policy - The personal income tax rate is also capped at 15% for high-end talent recognized by Hainan's talent management departments or those earning over 300,000 RMB in a tax year [4][11] - Individuals must reside in Hainan for at least 183 days within a tax year, with specific allowances for business trips and training [4][12] - The policy is governed by the document 财税〔2025〕4号, which extends the tax incentives until December 31, 2027 [19][13] Group 3: Key Considerations for Policy Enjoyment - "Substantive operation" is a strict requirement for both enterprises and individuals to qualify for tax benefits, with tax authorities conducting thorough checks [6][14] - Companies must submit a "Substantive Operation Self-Assessment Commitment Form" through the Hainan Electronic Tax Bureau to claim corporate tax benefits [17] - The upcoming full closure of Hainan in 2025 will broaden eligibility for tax incentives, allowing all non-negative list industries to benefit from the 15% corporate tax rate [15][20]