海南自贸港不当“避税天堂”

Core Viewpoint - Hainan Free Trade Port aims to prevent becoming a "tax haven" through comprehensive institutional design and regulatory strategies, despite the introduction of significant tax incentives [1][2][6] Tax Incentives - Hainan Free Trade Port offers substantial tax incentives, including "zero tariffs" on imported goods outside the "negative list" and a reduced corporate income tax rate of 15%, compared to the mainland's standard rate of 25% [1][2] - Individuals in Hainan can benefit from a maximum personal income tax burden of 15%, significantly lower than the mainland's highest rate of 45% [1] Regulatory Measures - The central government has implemented restrictions on tax incentives to prevent misuse, such as requiring substantial operational presence in Hainan for companies to qualify for the 15% corporate tax rate [3][4] - Hainan has established a regulatory framework that includes "one line open, two lines controlled" for trade supervision, and utilizes technology for monitoring fund flows to mitigate tax risks [5] Anti-Avoidance Strategies - Measures are in place to prevent the establishment of "shell companies" that could exploit tax benefits, ensuring that only companies with genuine operations in Hainan can access these incentives [4][6] - A robust anti-money laundering system is being developed, leveraging big data and AI to monitor cross-border fund transfers and ensure transaction traceability [5][6] Strategic Importance - The tax system in Hainan is part of a national strategy for high-level openness, aiming to create an orderly tax environment that attracts global resources while preventing systemic risks [6] - Hainan is positioned to become a hub for "dual circulation" and a model for orderly openness, contrasting with the characteristics of a "tax haven" [6]