经济新方位｜从一张免税单看海南自贸港建设

Group 1 - The policy of processing value-added exemption from tariffs in Hainan Free Trade Port has expanded from initial sectors to include pharmaceuticals, jewelry, and petrochemicals, with 129 approved enterprises and a total value of approximately 110.96 billion yuan in processed goods, resulting in a tax exemption of about 8.6 billion yuan [1][2][8] - The policy encourages high value-added processing rather than simple re-export trade, requiring enterprises to control material costs and enhance value through technology and labor [2][3] - The collaboration between enterprises and customs has led to the development of specific operational guidelines, transforming abstract policies into executable steps for businesses [4][6] Group 2 - The processing of beef jerky by Hainan Hongyan Food Co., Ltd. illustrates the complexities of cost accounting in food processing, where the distinction between raw materials and auxiliary materials is crucial for meeting policy requirements [5][6] - The reduction of import tariffs on seawater pearls has allowed companies to save significant costs, which can be reinvested into research and development, facilitating a shift from traditional jewelry processing to biotechnology [7][8] - Upcoming policy optimizations will allow for combined statistics of upstream and downstream enterprises' processing value, making it easier for companies to meet the 30% value-added threshold and encouraging deep processing in Hainan [8][9]