王旭：海南封关新规列表：企业与个人能享受到哪些税务优惠

Group 1 - Hainan Free Trade Port will officially start its full island closure on December 18, 2025, marking a new phase in its development and providing a platform for enterprises to connect with global markets and optimize resource allocation for high-net-worth individuals [2] - The "zero tariff" policy will expand to approximately 6,600 tax items, covering about 74% of all goods, facilitating international trade and manufacturing for private enterprises in Hainan [2] Group 2 - A series of supporting regulations have come into effect, establishing a comprehensive customs supervision system that aligns tax and trade policies, allowing for streamlined customs clearance and efficient regulation [4] - The customs regulations categorize supervision into three main types: import taxation, "zero tariff" goods entering the mainland, and internal circulation management within Hainan [4] Group 3 - Corporate income tax for encouraged industries in Hainan will be reduced to 15% for enterprises registered and operating substantively in the Free Trade Port from January 1, 2025, to December 31, 2027 [6] - New direct investments in tourism, modern services, and high-tech industries will be exempt from corporate income tax until December 31, 2027 [8] Group 4 - High-end talent working in Hainan will have their personal income tax burden above 15% exempted, provided they meet specific residency and income criteria [10][11] - Special conditions apply for high-end talent in certain professions, allowing them to benefit from tax exemptions even if they do not meet the standard residency requirement [12] Group 5 - The policies encourage investment in industries listed in the encouraged industries directory, which includes tourism, modern services, and high-tech sectors, allowing for tax benefits and potential capital appreciation [13] - Companies with overseas expansion plans can benefit from tax exemptions on income from new direct investments made through subsidiaries established in Hainan [14] Group 6 - The new customs regulations significantly lower costs for high-value manufacturing and processing enterprises by exempting goods with over 30% value added from import tariffs when entering the mainland [15] - The QFLP and QDLP pilot policies facilitate cross-border financial and investment activities, providing high-net-worth individuals and institutional investors with efficient investment channels [17] Group 7 - Establishing family offices in Hainan offers significant tax advantages, including a 15% corporate income tax rate and exemptions for high-end talent, enhancing the attractiveness of the region for wealth management [18]