税制优化拉动消费回流，海南岛内居民有望迎“专属福利”丨财税观察

Core Viewpoint - The establishment of the Hainan Free Trade Port will significantly adjust the "zero tariff" policy for imported goods, optimize tax policies for residents' consumption of imported goods, and enhance the duty-free shopping policies, thereby transforming the consumption landscape on the island [1][4]. Group 1: Tax Policy Changes - The "zero tariff" policy and the duty-free shopping policy will stimulate local consumption demand from residents and tourists, attracting more external consumption back to the island [2]. - The current "zero tariff" policy primarily benefits local enterprises, but residents are expected to receive "exclusive benefits" as policies are optimized post-closure [4]. - The introduction of a positive list for imported goods will allow residents to purchase certain imported products tax-free, which is anticipated to boost local consumption [4]. Group 2: Economic Impact - With the continuous expansion of China's middle class and the rise in inbound tourist spending, Hainan is becoming a core hub for high-end consumption recovery due to its advantageous policies [5]. - The development of the free trade port is expected to enhance residents' income levels and upgrade local consumption, supporting the future market for high-end imported consumer goods [5]. Group 3: Duty-Free Policy Optimization - The duty-free shopping policy is set to be further optimized, expanding the list of eligible products and enhancing the shopping experience for tourists [7]. - The current duty-free policy has been a significant driver of Hainan's tourism industry, and there is room for improvement in product categories and purchasing processes [7]. - Long-term, the synergy between the "zero tariff" and duty-free policies will support Hainan's goal of becoming an international tourism consumption center [7]. Group 4: Consumer Rights and Recommendations - Experts suggest that international tourists and temporary residents should enjoy the same rights as local residents regarding the purchase of imported goods [9][11]. - Recommendations include optimizing the departure tax refund policy and exploring cross-border shopping corridors with RCEP member countries to enhance international consumer engagement [11].