海南自贸港不当“避税天堂”

Core Viewpoint - The Hainan Free Trade Port (Hainan FTP) has officially commenced its full island closure operations, implementing significant tax incentives while ensuring it does not become a "tax haven" through stringent regulatory measures [3][4][9]. Tax Incentives - Hainan FTP offers substantial tax benefits, including "zero tariffs" on imported goods outside the "negative list" and a reduced corporate income tax rate of 15% for qualifying enterprises, compared to the mainland's 25% [3][5][9]. - Individuals in Hainan can benefit from a maximum personal income tax rate of 15%, significantly lower than the mainland's maximum rate of 45% [3][9]. Regulatory Measures - The central government has designed the tax incentive system with numerous restrictions to prevent Hainan from becoming a "tax haven," including the establishment of "first line" and "second line" customs regulations [4][5][6]. - To qualify for the 15% corporate income tax rate, companies must have substantial operations within Hainan FTP and belong to encouraged industries, preventing the misuse of tax benefits by shell companies [6][7]. Monitoring and Compliance - Hainan FTP has implemented strict regulatory measures, including a "one line open, two lines controlled" approach to trade supervision and the use of technology for monitoring fund flows [8][9]. - A comprehensive anti-money laundering system has been established, utilizing big data and AI to monitor cross-border fund transfers and ensure transaction traceability through blockchain technology [8][9]. Strategic Importance - The tax system in Hainan FTP is a strategic choice for promoting high-level openness, aiming to attract global resources while preventing systemic risks, positioning Hainan as a hub for orderly economic exchange rather than a chaotic tax haven [9].