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 establishment of a tax policy system in Hainan Free Trade Port is aimed at promoting high-level openness and facilitating the flow of production factors, thereby enhancing Hainan's role as a significant platform for China's integration into economic globalization and regional trade cooperation [3][4]. Tax Policy System - The tax policy system in Hainan Free Trade Port has been preliminarily established, focusing on trade and investment liberalization, with principles of zero tariffs, low tax rates, simplified tax systems, strong legal frameworks, and phased implementation [4][6]. - As of now, 18 tax policies have been implemented, including three "zero tariff" lists for raw materials, self-use production equipment, and yachts, along with 14 early harvest tax policies [4][6]. 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 [8]. - The policies are designed to support industrial structure optimization, talent introduction, and the development of international tourism consumption centers [8]. Implementation Measures - Hainan has introduced a management approach for recognizing beneficiaries of "zero tariff" imports and has optimized the process for high-end talent to enjoy personal income tax benefits [9][10]. - A closed-loop mechanism for the formulation, implementation, evaluation, and improvement of tax policies has been established to ensure effective policy execution [10]. Future Developments - The full closure operation of Hainan Free Trade Port is set to commence on December 18, 2023, with ongoing preparations to maximize the benefits of tax policies [10].