海南封关政策红利全解析：零关税、低个税、投资准入放宽……

Core Viewpoint - The Hainan Free Trade Port will officially start its full island closure operation on December 18, 2025, marking a significant milestone in China's reform and opening-up process, with a focus on higher levels of openness to the world [1] Group 1: Policy Changes - The closure operation is not merely a policy adjustment but a comprehensive upgrade in the system, significantly enhancing the "zero tariff" level, optimizing processing and value-added tax exemptions, improving the investment environment, and facilitating entry and exit from Hainan [1][24] - The scope of "zero tariff" products will expand from 1,900 tax items to approximately 6,600 tax items, covering about 74% of all product tax items, an increase of nearly 53 percentage points compared to before the closure [7][11] - The beneficiaries of the "zero tariff" policy will broaden, allowing various enterprises and institutions with actual import needs to enjoy the benefits, rather than being limited to registered independent legal entities [7][11] Group 2: Tax Incentives - The low tax rate policy, known as the "two 15%" policy, will reduce corporate income tax to 15% for eligible enterprises, significantly lowering operational costs [12][24] - Individuals classified as high-end or urgently needed talents working in Hainan will have their personal income tax burden exceeding 15% exempted, providing a substantial incentive for talent retention [17][21] Group 3: Industry Focus - The Hainan Free Trade Port will prioritize the development of tourism, modern services, high-tech industries, and tropical characteristic efficient agriculture, aiming to create a modern industrial system with Hainan's unique characteristics [26][27] - The digital economy is expected to become a key industry, supported by robust infrastructure such as the Hainan-Hong Kong international submarine cable and the largest single data center in Hainan, enhancing data storage and processing capabilities for enterprises [28][29] Group 4: Comparison with Other Free Trade Ports - Unlike other international free trade ports, Hainan remains within China's customs territory, allowing for domestic circulation of goods and easier access for mainland residents [23][24] - Hainan's unique advantage lies in its access to China's vast domestic market, enabling it to better utilize both international and domestic resources [25]