注册在海南自由贸易港并实质性运营的鼓励类产业企业减按15%税率征收企业所得税政策

Core Viewpoint - The article discusses the tax incentives provided to manufacturing enterprises registered and operating in the Hainan Free Trade Port, specifically a reduced corporate income tax rate of 15% for encouraged industries [4][6]. Group 1: Tax Incentives - Enterprises registered in the Hainan Free Trade Port and engaged in encouraged industries can benefit from a reduced corporate income tax rate of 15% [4][6]. - The encouraged industries are defined by the Hainan Free Trade Port's encouraged industry directory, which includes projects listed in the "Guidance Catalog for Industrial Structure Adjustment (2019)" and the "Catalog of Encouraged Foreign Investment Industries (2019)" [6]. Group 2: Eligibility Criteria - To qualify for the tax reduction, the main business income of the enterprise must account for over 60% of its total income, and the enterprise must have its actual management located in the Hainan Free Trade Port [6]. - Only the income generated from the Hainan Free Trade Port's branches or headquarters will be subject to the 15% tax rate for enterprises whose main office is located outside the port [6]. Group 3: Application Process - Enterprises must submit monthly and quarterly prepayment declarations for corporate income tax, as well as annual tax settlement declarations [7]. - The application can be processed through online platforms such as the electronic tax bureau or in-person at tax service halls [9].