18项税收政策在海南自贸港落地生根

Core Viewpoint - The establishment of 18 tax policies in Hainan Free Trade Port is crucial for the implementation of its special tax system, focusing on trade and investment liberalization and facilitation [1][2]. Group 1: Tax Policies Overview - 18 tax policies have been implemented in Hainan Free Trade Port since its establishment, with 14 being early harvest policies outlined in the "Overall Plan" [1]. - The early harvest policies include three "zero tariff" lists for raw materials, self-use production equipment, and yachts, along with a 15% personal and corporate income tax and duty-free shopping for outbound travelers [1]. - Four additional policies introduced in recent years include "zero tariff" for pharmaceutical and medical devices in Boao Lecheng, exemption from stamp duty for offshore trade, and tax exemptions for temporary imports and exports [1]. Group 2: Future Tax Policy Changes - After the full closure of the island on December 18, the "zero tariff" policy will transition from three lists to a negative list management system, changing the current "14+4" policies to "13+4" [2]. - The new policies will include 10 related to tariffs, increasing the "zero tariff" level to 74%, along with two VAT refund policies and one stamp duty exemption for offshore trade [2]. - The tax system in Hainan Free Trade Port will exhibit stability, uniqueness, systematic nature, and gradual implementation, providing predictable and continuous benefits [2].