你问我答 | 如何在自然人电子税务局（扣缴端）申报利息股息红利所得？操作步骤

Core Viewpoint - The article discusses the extension of corporate income tax preferential policies in Hainan Free Trade Port until the end of 2027, highlighting key tax incentives for businesses operating in the region [19][22]. Group 1: Tax Policy Extension - The corporate income tax preferential policies established by the Ministry of Finance and the State Taxation Administration will be extended to December 31, 2027 [22]. - This extension aims to continue attracting investment and promoting economic development in Hainan Free Trade Port [19]. Group 2: Key Tax Incentives - Encouraged industries registered in Hainan Free Trade Port will benefit from a reduced corporate income tax rate of 15%, provided that their main business income constitutes over 60% of total revenue and they have substantial operations in the region [24]. - New foreign direct investment income for tourism, modern services, and high-tech industries established in Hainan will be exempt from corporate income tax [25][26]. - Enterprises can accelerate depreciation and amortization for newly purchased fixed and intangible assets, allowing immediate deduction of costs for assets valued at or below 5 million yuan [27][28].