（活力中国调研行）税收政策赋能海南自贸港高水平对外开放

Core Viewpoint - The tax policies implemented in Hainan Free Trade Port are driving high-level openness to the outside world, facilitating the flow of production factors and expanding both international and domestic markets [1][3]. Tax Policy System Establishment - The tax policy system for Hainan Free Trade Port has been initially established, focusing on trade and investment liberalization and facilitation, with principles of zero tariffs, low tax rates, simplified tax systems, strong legal frameworks, and phased implementation [4]. - As of now, 18 tax policies have been implemented, including three "zero tariff" lists and 14 early harvest tax policies, with additional incremental tax policies introduced [4][5]. Characteristics of Tax Policies - The tax policy system has four main characteristics: stability, special arrangements for Hainan, systematic coverage of various sectors, and a gradual approach to policy rollout and optimization [7]. Supportive Measures for Policy Implementation - Hainan is actively promoting the implementation of tax policies through institutional guarantees, system optimization, service enhancements, and training [8]. - A management approach for recognizing beneficiaries of "zero tariff" imports has been established, along with a mechanism for evaluating and improving tax policies [9]. Future Developments - Hainan Free Trade Port will officially start full island closure operations on December 18, 2023, with ongoing preparations to ensure the effective implementation of tax policies and the continuous release of policy dividends [9].